Legal Opinion
United States v. Kingsley
Supreme Court of New Jersey
Decided November 4, 1963PublishedCited by 8 opinions
1Opinion of the Court
The opinion of the court was delivered by
Eeancis, J.
William O. Elorstedt, a resident of Ocean Grove, Monmouth County, New Jersey, died testate on December 9, 1961. His will was duly probated, and by its terms the residuary estate was devised and bequeathed to the “United States Government * * * to be used as the * * * Government may see fit for the national defense of the country.” The residuary estate was valued at $138,611.21, and the Acting Director of the Division of Taxation determined that it was subject to tax under the New Jersey Transfer Inheritance Tax law, N. J. S. A. 54:34-1a.…
2Cases cited21 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- United States v. FoxSupreme Court of the United States · 1877
- Clark v. AllenSupreme Court of the United States · 1947
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3Cited by8 opinions
- City of Camden v. ByrneSupreme Court of New Jersey · 1980
- Matter of Estate of PetersSupreme Court of New Jersey · 1987
- Gritzmacher v. Director, Division of TaxationNew Jersey Tax Court · 1981
- In Re Estate of ArkellNew Jersey Superior Court Appellate Division · 1968
- Valentini v. ShinsekiDistrict Court, C.D. California · 2012
3 more not listed; retrieve them via the Exa API.