Legal Opinion
In Re Perry
New Jersey Superior Court Appellate Division
Decided August 10, 1932PublishedCited by 18 opinions
1Opinion of the Court
Ray Potter Perry died, a resident of this state. From the assessment of transfer inheritance tax in respect of his estate, his executor, the First National Bank and Trust Company of Montclair, appeals.
In assessing the tax the comptroller included as a part of the taxable estate, the corpus of a trust fund created by decedent on June 14th, 1924, on the ground that the transaction was a transfer of property intended to take effect in possession or enjoyment at or after the death of the transferor, and hence taxable under the statute. P.L. 1922 p. 293, as amended.
Whether or not such…
2Cases cited13 opinions
- In re Estate of HarveyNew Jersey Superior Court Appellate Division · 1924
- In Re HugginsNew Jersey Superior Court Appellate Division · 1924
- Triplett v. IvinsSupreme Court of New Jersey · 1921
- In re estate of BottomleyNew Jersey Superior Court Appellate Division · 1920
- In re the inheritance taxes on the estate of HallNew Jersey Superior Court Appellate Division · 1923
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
- In Re HollanderNew Jersey Superior Court Appellate Division · 1938
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
13 more not listed; retrieve them via the Exa API.