Legal Opinion
Darr v. Kervick
Supreme Court of New Jersey
Decided February 9, 1960PublishedCited by 9 opinions
1Opinion of the Court
The opinion of the court was delivered by
Burling, J.
The appellants, executors of the estate of Katherine Kraft, prosecuted an appeal to the Superior Court, Appellate Division, from an assessment of the Acting Director of the Division of Taxation holding the corpus of a trust created by decedent inter vivos subject to the state transfer inheritance tax. While the cause was pending in the Superior Court, Appellate Division, and prior to arguments there, we certified it on our own motion. R. R. 1:10-1.
On May 26, 1924 decedent and her husband were possessed of 715 shares of stock in a corporation…
2Cases cited7 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Harold O. McLain Etc. v. John R. Jarecki, Individually, Etc.Court of Appeals for the Seventh Circuit · 1956
- Anne Harley Kohl and William J. Harley, as Surviving Executors of the Estate of William S. Harley, Deceased, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1955
- Commissioner of Internal Revenue v. WarnerCourt of Appeals for the Ninth Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lazarus v. CommissionerUnited States Tax Court · 1972
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RogersIndiana Court of Appeals · 1984
- Estate of Berg v. Director, Division of TaxationNew Jersey Tax Court · 1998
- In Re Estate of VondermuhllNew Jersey Superior Court Appellate Division · 1978
4 more not listed; retrieve them via the Exa API.