Cruthers v. Neeld

The opinion of the court was delivered by

Wachenfeld, J.

The appeal is from an assessment made by the Division of Taxation, Department of the Treasury of the State of New Jersey, of a transfer inheritance tax in the amount of $1,679, plus interest, levied against the plaintiff. We certified the cause on our own motion.

The inquiry is directed toward three contracts issued by an insurance company, to determine whether the proceeds thereof were properly included in the taxable estate of the decedent, plaintiffs husband, by reason of R. S. 54:34-1(c). That section of the statute imposes a tax where…