Legal Opinion
Voorhees v. Kelly
New Jersey Superior Court Appellate Division
Decided September 1, 1942PublishedCited by 5 opinions
1Opinion of the Court
The legislature of our state has ordained by statute that a transfer tax shall be levied upon real or tangible personal property within this state of a resident of this state or intangible personal property wherever situate of a resident of this state which is transferred by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor. N.J.S.A. 54:34-1, c.
On February 11th, 1940, Stephen H. Voorhees, a resident of Plainfield, New Jersey, died at the age of seventy-five years and six months. The executor of his will thereafter reported to the Inheritance…
2Cases cited8 opinions
- Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Cairns v. MartinNew Jersey Superior Court Appellate Division · 1941
- Dommerich v. KellyNew Jersey Superior Court Appellate Division · 1942
- In Re BrockettNew Jersey Superior Court Appellate Division · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Giordano v. Johnstone (In Re Packer Avenue Associates)United States Bankruptcy Court, E.D. Pennsylvania · 1979
- Avery v. WalshNew Jersey Superior Court Appellate Division · 1946
- Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
- Coffin v. KellyNew Jersey Superior Court Appellate Division · 1943
- Busch v. WalshNew Jersey Superior Court Appellate Division · 1948