Zanzonico v. Neeld

The opinion of the court was delivered by

Wachenfeld, J.

This appeal from an assessment of a transfer inheritance tax imposed by the Transfer Inheritance Tax Bureau was certified here on our own motion prior to argument in the Appellate Division. The facts, not being disputed, are stipulated.

In February 1950 James Zanzonico and his wife, Bertha, made an application to the Court of Appeal of Potenza, Italy, for the adoption of James’ four-year-old orphaned niece, Maria Zanzonico, who was then residing in the town of Moliterno (Potenza), Italy. James and Bertha at the time resided in the City of…