Fidelity Union Trust Co. v. Margetts

The opinion of the court was delivered by

Case, J.

The appeal ivas originally taken by the executor of the last will and testament of Edwin H. Colpitts, deceased, and is from the assessment of the transfer inheritance tax laid against the estate by the State Treasurer, acting as Director, Division of Taxation, Department of the Treasury of the State of New Jersey. The executor has been replaced by Fidelity Union Trust Company (named in the will as alternate executor and as trustee), substituted administrator c. t. a. The appeal was to the Appellate Division of the Superior Court and is brought…