Legal Opinion
In Re Voorhees
New Jersey Superior Court Appellate Division
Decided January 17, 1938PublishedCited by 14 opinions
1Opinion of the Court
A transfer inheritance tax of $75,816.29 was assessed by the commissioner (under P.L. 1909, ch. 228, as amended P.L. 1922,ch. 174), in respect of a legacy given by the will of Elizabeth Rodman Voorhees, deceased, to the New Jersey College for Women at New Brunswick. Petitioners contend that the transfer by the legacy in question is exempt from taxation by virtue of the amending statute, P.L. 1925, ch. 102, which provides:
"1. In addition to the property now exempt from taxation under the act to which this is a supplement, there shall be exempted property passing by devise or bequest since the…
2Cases cited9 opinions
- Trustees of Rutgers College v. MorganSupreme Court of New Jersey · 1904
- Mayor of Jersey City v. North Jersey Street Railway Co.Supreme Court of New Jersey · 1909
- Trustees of Free Public Library v. Civil Service CommissionSupreme Court of New Jersey · 1912
- Morris & Essex Railroad v. Mayor of NewarkSupreme Court of New Jersey · 1908
- Agnew v. BugbeeNew Jersey Superior Court Appellate Division · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Wilentz v. HendricksonSupreme Court of New Jersey · 1944
- Wilentz v. HendricksonNew Jersey Court of Chancery · 1943
- TRUSTEES OF RUTGERS COLLEGE IN NJ v. RichmanNew Jersey Superior Court Appellate Division · 1956
- City of Bayonne v. PalmerNew Jersey Superior Court Appellate Division · 1966
- Morris v. CalvertCourt of Appeals of Texas · 1959
9 more not listed; retrieve them via the Exa API.