Lee v. Walsh

The present appeal invites me to review the factual propriety of transfer inheritance tax assessments levied by the respondent upon certain inter vivos transfers made by one Landon P. Smith, a resident of Somerset County, who died testate on February 23d 1946, at the age 78. R.S. 54:34-1 et seq., N.J.S.A.

Of the many gifts made by the decedent during his life, the respondent has resolved to tax only those made on the following occasions: October 11th, 1938; October 6th, 1939; September 17th, 1941; and July 2d 1942.

I observe that all of the transfers so assessed were in character complete,…