Legal Opinion
Kelly v. Kelly
New Jersey Superior Court Appellate Division
Decided May 9, 1944PublishedCited by 5 opinions
1Opinion of the Court
This appeal pertaining to the legal propriety of a transfer inheritance tax assessment was previously heard and decided. The significant factual circumstances, except as now innovated, were stated in the conclusions then reported. Kelly v. Kelly,134 N.J. Eq. 316; 35 Atl. Rep. 2d 618.
Counsel for the appellant have since been informed that the bank account opened by Mr. Kelly on June 18th, 1929, to which the antecedent decision related, was on May 18th, 1937, transformed into a new account declared to be significantly distinguishable in type and import. An application for a re-hearing of the…
2Cases cited10 opinions
- New Jersey Title Guarantee & Trust Co. v. ArchibaldSupreme Court of New Jersey · 1919
- Steinmetz v. SteinmetzNew Jersey Superior Court Appellate Division · 1941
- Franklin Nat. Bank v. FreileNew Jersey Court of Chancery · 1934
- Goc v. GocSupreme Court of New Jersey · 1943
- Morristown Trust Co. v. CapstickNew Jersey Court of Chancery · 1919
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3Cited by5 opinions
- N.T.B. v. D.D.B.New Jersey Superior Court Appellate Division · 2015
- Sipko v. Koger, Inc.Supreme Court of New Jersey · 2013
- State v. VolpiniNew Jersey Superior Court Appellate Division · 1996
- Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
- Rand v. DirectorNew Jersey Tax Court · 1988