Legal Opinion
The Pennsylvania Co., C., Annuities v. Kelly
New Jersey Superior Court Appellate Division
Decided November 15, 1943PublishedCited by 11 opinions
1Opinion of the Court
It is the conviction of the State Tax Commissioner that one Emily Barton Pendleton, a resident of Ventnor City, Atlantic County, New Jersey, transmitted property at her death having a net taxable value of $854,618.68. This appeal, however, implicates only the assessment of a transfer and succession tax upon certain intangible personal property valued at $148,578.25. A brief survey of the acknowledged facts will reveal the basis of discord between the taxing authority and the representatives of the decedent's estate.
Mrs. Pendleton died testate on February 24th, 1940. She had been a resident of…
2Cases cited49 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Harris v. BalkSupreme Court of the United States · 1905
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by11 opinions
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Schneider v. LaffoonOhio Supreme Court · 1965
- Burlington County Trust Co. v. Di CastelcicalaSupreme Court of New Jersey · 1949
- Estate of ConroyCalifornia Court of Appeal · 1977
- Estate of MassonCalifornia Court of Appeal · 1956
6 more not listed; retrieve them via the Exa API.