Hanstein v. Kelly

This appeal is pursued by the executrix under the will of Walter Hanstein, deceased, to have re-examined and determined the legal propriety of the assessment of a transfer inheritance tax by the State Tax Commissioner upon certain currency in the amount of $31,876.91 said to have been in the safe deposit box of the decedent at The Equitable Trust Company of Atlantic City at the time of his death. R.S. 54:34-13.

In resisting the assessment, the executrix insists that in the spring of 1937 this accumulation of cash was donated by the decedent to her, his wife, in trust to be expended for the…