Koch v. McCutcheon

Buchanan, Vice-Okdinaky.

George Schlegel died in 1928, a resident of New York, leaving some property in New Jersey. The comptroller assessed a transfer inheritance tax of $1,110.66, and appeal *325is taken on two grounds — first, that no tax is leviable in respect of this estate; and second, that if a tax be leviable it has been incorrectly computed.

Decedent in 1922 executed and delivered a deed of trust comprising real and personal property of the value of almost $1,000,000 — including real estate in New Jersey valued at $164,900. Stated substantially, the decedent thereby gave, to his wife an…