Miller v. McCutcheon

The transfer inheritance tax assessment in this estate came before this court some eight years ago, on appeal from the assessment; the assessment was set aside and the record sent back for reassessment, for the reasons set forth in In re Miller,98 N.J. Eq. 318; 129 Atl. Rep. 258.

The decree in that case set aside a portion of the tax assessed, but provided for the payment of a tax in lesser amount (to be computed upon a reassessment).

The decedent was a non-resident of the State of New Jersey. The tax was assessed by reason of decedent's ownership of stock in New Jersey corporations.

The…