Board of National Missions of Presbyterian Church in the United States v. Neeld

9 N.J. 349 (1952)

88 A.2d 500

BOARD OF NATIONAL MISSIONS OF THE PRESBYTERIAN CHURCH IN THE UNITED STATES OF AMERICA, ET AL., APPELLANTS,

v.

AARON K. NEELD, DEPUTY DIRECTOR ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF ISABEL WALLACE, DECEASED.

The Supreme Court of New Jersey.

Argued April 7, 1952.

Decided May 5, 1952.

Mr. Ira C. Moore, Jr., argued the cause for the appellants (Messrs. Whiting, Moore & Phillips, attorneys).

Mr. Joseph Jansen argued the cause for the respondent (Mr. Theodore D.…