Maul v. Thayer-Martin

This is an appeal from a transfer inheritance tax assessment in respect of the estate of Stewart R. Maul, deceased, where the sole question involved is one as to the meaning or interpretation of the 1926 amendment to the Descent act. P.L. 1926 ch. 41 p.77.

Decedent died resident in this state in 1932, intestate and survived by his widow, Lillian, and two aunts (sisters of his deceased mother) as his only heirs-at-law and next of kin.

He was seized, in fee, of certain real estate in Burlington county, which had been conveyed to him from his father in 1919. At that time (1919) he was married to…