Beim v. Hulfish

The opinion of the court was delivered by

JONATHAN N. HARRIS, J.A.D.

This appeal arises in connection with the Wrongful Death Act, N.J.S.A. 2A:31-1 to -6. The novel issue presented is whether an heir’s loss of a prospective inheritance resulting from the imposition of increased estate taxes — incurred due to the premature death of a decedent — is recoverable in a wrongful death action. Because such a tangible, readily-ealculable diminishment in an heir’s expectancy is in the nature of “pecuniary injuries resulting *564from such death,” N.J.S.A. 2A:31-5, we conclude that it is an element of damages…