Hart v. Neeld

The opinion of the court was delivered by

Wachenfeld, J.

This appeal from a determination of the Transfer Inheritance Tax Bureau calls into question the application of N. J. S. A. 54:34-2.1 to a somewhat unusual factual situation. The statute involved provides for the taxation of any “transfer of property passing to any child to whom the decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent,” at the same rates and with the same exemptions as are applicable in the ease of a transfer from a parent to a natural child.

The decedent, the…