Coffin v. Kelly

Were the inter vivos transfers accomplished by this decedent made by her in contemplation of death, i.e., as mere substitutes for testamentary dispositions, within the import and intendment of our statute? R.S. 54:34-1, c. In the present appeal, this is a factual question that involves the motive, intent and purpose of the transferor. Schweinler v. Martin,117 N.J. Eq. 67; 175 Atl. Rep. 71; affirmed, 13 N.J. Mis. R. 722;180 Atl. Rep. 774.

In general, a motive is a consideration which determines choice and becomes an incentive to undertake the accomplishment of some act. The inducement normally…