Estate of Roebling
New Jersey Superior Court Appellate Division
On appeal from an assessment of the comptroller of the treasury.
1Opinion of the Court
Backes, Vice-Ordinary.
The problem presented on this appeal is whether the death duty imposed by the War Bevenue act of congress, approved September 8th, 1916, chapter 463, volume 39, public laws, pages *164766, 777, is to be deducted from the value of the estates of decedents, in assessing the transfer inheritance tax of 1909 (P. L. 1909 p. 825), as amended in 1914. P. L. 1914 p. 267.
Ferdinand W. Roebling, a resident of Trenton, died March 16th, 1917, testate, leaving an estate appraised, for taxing purposes, at $10,000,000 plus. The federal tax ahaounts to over $1,000,000, and the question…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Blackstone v. MillerSupreme Court of the United States · 1903
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of GihonNew York Court of Appeals · 1902
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3Cited by19 opinions
- State v. SpokaneWashington Supreme Court · 1922
- State v. AndersonWisconsin Supreme Court · 1919
- Poulsen v. HoffOregon Supreme Court · 1921
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Estate of AtwellCalifornia Court of Appeal · 1948
14 more not listed; retrieve them via the Exa API.