Fairview Cemetery Co. v. Kingsley

The opinion of the court was delivered by

Kilkenny, J. A. D.

The Eairview Cemetery Company, a

nonprofit Few Jersey corporation, appeals from the determination of the Few Jersey Inheritance Tax Bureau, Division of Taxation, that a devise to the cemetery company, under the will of Katherine Kuebler, of some five unimproved lots in Dover Township, Ocean County, was taxable as an inheritance under N. J. S. A. 54:34-2(d). The testatrix died on October 4, 1966.

The Bureau appraised these lands at $500 and assessed a tax of $75 plus interest, for a total of $82.50, which the cemetery paid under protest…