Swain v. Neeld

49 N.J. Super. 523 (1958)

140 A.2d 538

EDNA SWAIN AND EMILY S. SEAMAN, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF CLARA G. SWAIN, DECEASED, APPELLANTS,

v.

AARON K. NEELD, TREASURER, STATE OF NEW JERSEY, ACTING AS DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF CLARA G. SWAIN, DECEASED.

Superior Court of New Jersey, Appellate Division.

Argued March 17, 1958.

Decided April 11, 1958.

Before Judges PRICE, SCHETTINO and HANEMAN.

Mr. Fred Herrigel, Jr. argued the cause for…