Legal Opinion
New Jersey Realty Title Insurance v. Division of Tax Appeals
Supreme Court of New Jersey
Decided March 7, 1949PublishedCited by 6 opinions
1Opinion of the Court
The opinion of the court was delivered by
Oliphant, J.
This appeal is from the former Supreme Court which, on certiorari, reversed a judgment of the Division of Tax Appeals sustaining an assessment levied on the property of respondent pursuant to R. S. 54:4-22. The decision of the former Supreme Court was rested on the ground that the tax was not an excise tax, but an ad valorem tax on personal property, and that by taxing a fund composed of exempt property, in this case obligations of the United States which are exempt from state, municipal or local taxation under 31- U. S. C. A., Sec. 742 and…
2Cases cited8 opinions
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- McFeely v. CommissionerSupreme Court of the United States · 1935
- MacAllen Co. v. MassachusettsSupreme Court of the United States · 1929
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- Missouri Ex Rel. Missouri Insurance v. GehnerSupreme Court of the United States · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- New Jersey Realty Title Insurance v. Division of Tax AppealsSupreme Court of the United States · 1950
- WERNER MACHINE CO., INC. v. ZinkNew Jersey Superior Court Appellate Division · 1950
- Werner MacHine Co. v. Director of Division of TaxationSupreme Court of New Jersey · 1954
- Henry v. New Jersey Department of Human ServicesSupreme Court of New Jersey · 2010
- Henry v. New Jersey Department of Human ServicesSupreme Court of New Jersey · 2010
1 more not listed; retrieve them via the Exa API.