Baker v. City of East Orange

The opinion of the’court was delivered by

Black, J.

The only problem presented for solution in this case is. Can the federal estate tax, amounting to $46,749.43, the federal income tax for the year 1918, amounting to $3,-203.04, and the state transfer inheritance tax of New Jersey, amounting to $23,771.10, in all, $73,723.57, be deducted from an assessment for taxation of personal property, amounting to $136,900, levied by the city of East Orange? The assessment was made as of the 1st day of October, 1918, for the year 1919 against the estate of Cyrus O. Baker. Mr. Baker died on June 13th,…