Legal Opinion
Torrance v. Edwards
Supreme Court of New Jersey
Decided November 9, 1916PublishedCited by 3 opinions
On certiorari.
1Opinion of the Court
The opinion of the court was delivered by
Kalisch, J.
The matter in controversy in this case relates to the legality of the method of computation adopted by the defendant in ascertaining and levying an assessment under the Inheritance Tax act.
The construction of that part of section 1, paragraph 4 of the Inheritance Tax act (Pamph. L. 1914, p. 267), dealing with exemptions and the imposition of a graduated transfer lax upon decedents’ estates is involved. The decedent, a widow, died September 3d, 1915, leaving a will by which instrument she bequeathed and devised her entire estate to her…
2Cases cited6 opinions
- In Re Estate of BullCalifornia Supreme Court · 1908
- In Re Estate of TimkenCalifornia Supreme Court · 1910
- In re Jourdan's EstateNew York Surrogate's Court · 1910
- In Re the Transfer Tax Upon the Estate of SchwarzNew York Court of Appeals · 1913
- In re the Appraisal Under the Transfer Tax Law of the Estate of SchwarzAppellate Division of the Supreme Court of the State of New York · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In re the Estate of BoutinSupreme Court of Minnesota · 1921
- State Ex Rel. Wedgwood v. HubbardIdaho Supreme Court · 1942
- Heyn v. Fidelity Trust CompanyCourt of Appeals of Maryland · 1938