Legal Opinion

In Re Moore

New Jersey Superior Court Appellate Division

Decided April 19, 1929PublishedCited by 9 opinions

1Opinion of the Court

William T. Moore died testate December 12th, 1926, resident in New Jersey. His executors appeal from the assessment and levy of transfer inheritance tax against his estate.

The comptroller in computing the tax appraised seven hundred and forty-six shares of the capital stock of the Galen Hall Company, held by decedent, at $378.28 per share. Appellants contend that the appraisal should have been not more than $100.50 per share.

It appears that there was a public sale of two hundred shares of the stock, by stock brokers, near the date of decedent's death, at $100.50. The comptroller evidently…

2Cases cited7 opinions

  1. In re estate of BottomleyNew Jersey Superior Court Appellate Division · 1920
  2. In re the Estate of PierceNew Jersey Superior Court Appellate Division · 1918
  3. In re the Appraisal of the Estate of CurticeAppellate Division of the Supreme Court of the State of New York · 1906
  4. In re the Estate of ColtNew York Surrogate's Court · 1925
  5. In re the Estate of JacksonNew York Surrogate's Court · 1924

2 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. McLure AppealSupreme Court of Pennsylvania · 1943
  2. Renwick v. MartinNew Jersey Superior Court Appellate Division · 1939
  3. Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
  4. Grell v. KellyNew Jersey Superior Court Appellate Division · 1944
  5. Plum v. MartinNew Jersey Superior Court Appellate Division · 1942

4 more not listed; retrieve them via the Exa API.

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