Legal Opinion
Bente v. Bugbee
Supreme Court of New Jersey
Decided May 16, 1927PublishedCited by 16 opinions
1Opinion of the Court
The opinion of the court was delivered by
Parker, J.
The question for decision is whether under the language or the plain intendment of the Succession Tax act of this state as it now stands on the statute books (Pamph. L. 1922, p. 293, amending Pamph. L. 1909, p. 325; Comp. Slat.., p. 5301, et seq.), a judgment for debt or damages based upon breach of a contract to bequeath a specified amount by will supported by valuable consideration — or the money recovered by such judgment — is subject to succession tax.
The facts are stated with substantial accuracy in the per curiam of the Supreme Court,…
2Cases cited5 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- Carter v. CraigSupreme Court of New Hampshire · 1914
- Grogan v. State ControllerCalifornia Court of Appeal · 1923
- Lane v. RichardsonMassachusetts Supreme Judicial Court · 1920
3Cited by16 opinions
- Terrace View Gardens v. Township of DoverNew Jersey Tax Court · 1982
- In Re Krueger's EstateWashington Supreme Court · 1941
- In Re the Estate of KnightWashington Supreme Court · 1948
- People v. First National BankIllinois Supreme Court · 1945
- In Re O'NeillNew Jersey Superior Court Appellate Division · 1932
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