Pope v. Kingsley

The opinion, of the court was delivered by

Haneman, J.

John Anthony Pope, Administrator c. t. a. of the Estate of Anthony (Anton) Popowitz, appealed to the Appellate Division pursuant to R. R. 4:88-8 (a) from an assessment of inheritance taxes by William Kingsley, Acting Director, Division of Taxation, Department of the Treasury of the State of Few Jersey (Director). R. S. 54:33-1 et seq., N. J. S. A. This court certified the appeal on its own motion before argument in the Appellate Division. R. R. 1:10-1 (a).

On February 3, 1950 Anthony Popowitz executed a will (1950 will) in which he devised…