Commercial Trust Co. of N.J. v. Thurber

Orray E. Thurber, a resident of this state, died April 23d 1941, leaving a will admitted to probate by the surrogate of Monmouth County May 9th, 1941, on which letters testamentary were granted to complainant and to the defendants Mary B. Thurber (decedent's widow) and John S. Sherman. An addition by way of supplement to the original bill of complaint contains the following allegations and presents the following questions.

The State of New Jersey assessed against Mrs. Thurber transfer inheritance taxes with respect to transfers made to or for her benefit by decedent in his lifetime of…