Zoller v. State Board of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

This is a tax ease. The question requiring decision is whether prosecutrix held the stocks assessed as of October 1st, 1937, for the tax year of 1938, in her personal right as owner, as she claims, or whether she held the stocks in her representative right as the executrix of the estate of John Johnson, as respondents claim.

Prom the meager proofs submitted we learn that John Johnson (hereafter referred to as Johnson), a resident of Jersey City, was a patient in a hospital. Apparently upon entering the hospital he took with him his stock…