Legal Opinion
Grell v. Kelly
New Jersey Superior Court Appellate Division
Decided April 4, 1944PublishedCited by 7 opinions
1Opinion of the Court
Albeit the range of our transfer inheritance tax decisions is extensive, one branch of the present appeal introduces a question which in its factual and legal incidents seems to have escaped an exact adjudication in this jurisdiction.
C. Aubrey Nicklas, who was a resident of Spring Lake, Monmouth County, New Jersey, died testate on March 7th, 1942. His last will and testament dated September 5th, 1933, designated his widow and children as the recipients of his bounty. Among the securities in his possession at death were 680 shares of the capital stock of the Empire Construction Company. On…
2Cases cited17 opinions
- Helvering v. SalvageSupreme Court of the United States · 1936
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- Martindell v. Fiduciary Counsel, Inc.Supreme Court of New Jersey · 1943
- Town of Saugus v. B. Perini & Sons, Inc.Massachusetts Supreme Judicial Court · 1940
- McLure AppealSupreme Court of Pennsylvania · 1943
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3Cited by7 opinions
- Blut v. KatzNew Jersey Superior Court Appellate Division · 1955
- Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
- Milberg v. Seaboard Trust Co.Supreme Court of New Jersey · 1951
- Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
- Corry v. Passaic Nat. Bank and Trust Co.New Jersey Superior Court Appellate Division · 1949
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