Legal Opinion
Cairns v. Martin
New Jersey Superior Court Appellate Division
Decided November 5, 1941PublishedCited by 16 opinions
1Opinion of the Court
Irving Cairns died, resident in New Jersey, February 17th, 1939, aged 86, leaving a will whereby he gave all his estate in equal proportions to his two sons, Clifford I. Cairns and Edward Cairns, and named them executors. His net estate, at death, was a trifle over $90,000.
Prior to his death, on October 18th, 1935, the decedent made two gifts to his two sons, — one to Clifford amounting to $40,522.08 and one to Edward, amounting to $46,793.59, — total $87,315.67. It is the taxability of these two transfers which is in issue on this appeal. The sole question presented by the appellant is, —…
2Cases cited9 opinions
- Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
- Koch v. McCutcheonSupreme Court of New Jersey · 1933
- Central Hanover Bank Trust Co. v. MartinNew Jersey Superior Court Appellate Division · 1941
- Fidelity Union Trust Co. v. Thayer-MartinSupreme Court of New Jersey · 1937
- In Re GrabfelderSupreme Court of New Jersey · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Borough of Rumson v. PeckhamNew Jersey Tax Court · 1985
- Dommerich v. KellyNew Jersey Superior Court Appellate Division · 1942
- Kellogg v. MartinNew Jersey Superior Court Appellate Division · 1941
- Avery v. WalshNew Jersey Superior Court Appellate Division · 1946
11 more not listed; retrieve them via the Exa API.