Grell v. Kelly

The opinion of the court was delivered by

Case, J.

The main facts and the issues appear in the opinion of the Prerogative Court reported in 134 N. J. ]<Jq. 593. The matter is before us on two writs of certiorari, the first of which is prosecuted by Harry W. G-rell, executor of the last will and testament of C. Aubrey Nieklas, deceased, and the second by Frank E. Walsh, director, Division of 'taxation and Finance of the State of New Jersey.

Under the first writ the decedent’s estate challenges so much of the decree in the Prerogative Court as supports the action of the taxing authorities in…