Legal Opinion

In Re the Estate of Hoffman

Supreme Court of New Jersey

Decided May 21, 1973PublishedCited by 23 opinions

1Opinion of the Court

The opinion of the Court was delivered by

Proctor, J.

This case concerns the distribution of the proceeds of two federal income tax refund checks totaling $31,284.89. The checks are payable to “Robert and Audrey Hoffman.” Robert is now deceased and his estate is insolvent. The sole assets available for distribution are the proceeds of the checks, and the question before us is the priority of the respective claims to the money made by Robert’s former wife Audrey Hoffman; his accountant Philip B. Brooks; and Robert’s estate.

Robert and Audrey Hoffman were married on Eebru-ary 4, 1954. Audrey was…

2Cases cited3 opinions

  1. Barnes v. AlexanderSupreme Court of the United States · 1914
  2. Mitchell v. BowmanCourt of Appeals for the Tenth Circuit · 1941
  3. Wardman v. LeopoldCourt of Appeals for the D.C. Circuit · 1936

3Cited by23 opinions

  1. VRG Corp. v. GKN Realty Corp.Supreme Court of New Jersey · 1994
  2. Elin v. Busche (In Re Elin)District Court, D. New Jersey · 1982
  3. Ballantyne House Associates v. City of NewarkNew Jersey Superior Court Appellate Division · 1993
  4. Burtoff v. BurtoffDistrict of Columbia Court of Appeals · 1980
  5. In Re Wdh Howell, LLCUnited States Bankruptcy Court, D. New Jersey · 2003

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