Legal Opinion
Lockwood v. Walsh
New Jersey Superior Court Appellate Division
Decided January 18, 1946PublishedCited by 9 opinions
1Opinion of the Court
The paramount issue implanted in the present appeal has not heretofore engaged the consideration of any of the courts in this state. The discord between the parties relates fundamentally to the power and authority, if any, of the respondent, Director of Division of Taxation, to reopen and, in consequence of a change of opinion, to revise upward an assessment of transfer inheritance taxes previously levied upon the same assets and paid by the appellant in conformity with the preceding assessment.
It is necessary to trace the occurrences that instituted the original assessment and the…
2Cases cited24 opinions
- John Simmons Co. v. Grier Brothers Co.Supreme Court of the United States · 1922
- Rowell's EstateSupreme Court of Pennsylvania · 1934
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- Miller v. McCutcheonSupreme Court of New Jersey · 1934
- Estate of MoneypennySupreme Court of Pennsylvania · 1897
19 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Doyle v. Chase Manhattan BankNew Jersey Superior Court Appellate Division · 1963
- Playmates Toys Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1999
- Borromeo v. DIFLORIONew Jersey Superior Court Appellate Division · 2009
- State v. KaiserNew Jersey Superior Court Appellate Division · 1963
- Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
4 more not listed; retrieve them via the Exa API.