Legal Opinion
Deubel v. Kervick
Supreme Court of New Jersey
Decided December 20, 1960PublishedCited by 19 opinions
1Opinion of the Court
The opinion of the court was delivered by
Weintraub, C. J.
The issue is whether a bequest of a fund in trust for the education of young men desiring to study for the priesthood is totally exempt from inheritance tax as a transfer “to or for the use of any educational institution” (N. J. S. A. 54:34-4d) or is but partially exempt as a “trust for an exclusively religious benevolent or charitable use or purpose” (R. S. 54:34-2b). The Director of the Division of Taxation of the Department of the Treasury found the gift to be but partially exempt and assessed a tax accordingly. The Appellate…
2Cases cited2 opinions
- Purington v. McPhersonCalifornia Supreme Court · 1926
- Estate of MunsonCalifornia Court of Appeal · 1942
3Cited by19 opinions
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- City of Trenton v. NJ Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1960
- Millington Quarry, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- City of Summit v. Overlook Hospital Ass'nNew Jersey Tax Court · 1982
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