Legal Opinion
In Re Gemmell
New Jersey Superior Court Appellate Division
Decided March 1, 1938PublishedCited by 11 opinions
1Opinion of the Court
The executor of Robert Gemmell, a resident decedent, appeals from the transfer inheritance tax assessment against the estate, contending that the comptroller erred in his determination that there had been a taxable transfer in respect of two policies of insurance on the life of decedent, and in levying a tax thereon.
The two policies, — (they were in fact certificates under a group insurance policy), — were issued each for $5,000, payable at the death of decedent to his estate, with power to the insured at any time to name or change the beneficiary.
Six months before his death decedent executed…
2Cases cited7 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Cohen v. SamuelsSupreme Court of the United States · 1917
- In Re HugginsNew Jersey Superior Court Appellate Division · 1924
- In Re FosdickNew Jersey Superior Court Appellate Division · 1927
- Fagan v. BugbeeSupreme Court of New Jersey · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bottomley v. BottomleyNew Jersey Court of Chancery · 1944
- Central Hanover Bank Trust Co. v. MartinNew Jersey Superior Court Appellate Division · 1941
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Bank of New York v. KellyNew Jersey Superior Court Appellate Division · 1944
- The Pennsylvania Co., C., Annuities v. KellyNew Jersey Superior Court Appellate Division · 1943
6 more not listed; retrieve them via the Exa API.