Legal Opinion
Board of National Missions of Presbyterian Church in the United States v. Neeld
Supreme Court of New Jersey
Decided May 5, 1952PublishedCited by 41 opinions
1Opinion of the Court
The opinion of the court was delivered by
Oliphant, J.
This appeal is from inheritance tax assessments levied against the Board of National Missions and the Board of Foreign Missions of the Presbyterian Church. The appeal, taken to the Appellate Division of the Superior Court, before argument there, was certified here on our own motion.
Isabel Wallace, the decedent here, died testate on December 11, 1948, and by the terms of her will and certain trust indentures she transferred to each of the appealing boards the sum of $33,934.32. The boards claimed before the Division of Taxation, Department…
2Cases cited2 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- Pine Hill Coal Co. v. United StatesSupreme Court of the United States · 1922
3Cited by41 opinions
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- River Development Corp. v. Liberty Corp.New Jersey Superior Court Appellate Division · 1958
- O'KEEFE v. DunnNew Jersey Superior Court Appellate Division · 1965
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
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