Legal Opinion
Lyon v. Glaser
Supreme Court of New Jersey
Decided March 6, 1972PublishedCited by 14 opinions
1Opinion of the Court
The opinion of the Court was delivered by
Peanoís, J.
On March 30, 1967 Olive R. Lyon, 85 years of age, died in the University Hospital, Baltimore, Maryland, less than 24 hours after being hospitalized with a heart attack. Although a resident of New Jersey for a great many years, she had been living with her son in Baltimore for a considerable period before her death. The New Jersey Transfer Inheritance Tax Bureau held that her Baltimore abode did not change her status as a New Jersery domiciliary, and so imposed an inheritance tax on her estate in accordance with N. J. S. A. 54:3A-1, subd. a.…
2Cases cited11 opinions
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Schillerstrom v. SchillerstromNorth Dakota Supreme Court · 1948
- Slater v. MunroeMassachusetts Supreme Judicial Court · 1943
- Mellon National Bank & Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1951
- State Ex Rel. Union Trust Co. v. BuderSupreme Court of Missouri · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Pine v. Eli Lilly & Co.New Jersey Superior Court Appellate Division · 1985
- Raskulinecz v. RaskulineczNew Jersey Superior Court Appellate Division · 1976
- West Milford Tp. v. Garfield Recreation Comm.New Jersey Superior Court Appellate Division · 1983
- Somerville Board of Education v. Manville Board of EducationNew Jersey Superior Court Appellate Division · 2000
- DeBlois v. ClarkSupreme Court of Rhode Island · 2001
9 more not listed; retrieve them via the Exa API.