Bugbee v. Roebling
Supreme Court of New Jersey
On appeal from the Supreme Court affirming the Vice-Ordinary. The facts are stated in the opinion of the VieeOrdinary.
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
The question in this case is somewhat-narrower than those dealt with by the learned Vice-Ordinary and ably discussed by counsel. No question arises as to priority of the lien for taxes between the federal inheritance tax and the state transfer tax. The question is'simply the proper construction of the New Jersey statute as amended in 1914. Pamiph. L., p. 267. The state contends that the clear market value on which the rate is to be calculated is the clear market value of ■ the whole estate; the executors that it is the clear market value of…
2Cases cited10 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Blackstone v. MillerSupreme Court of the United States · 1903
- People v. PasfieldIllinois Supreme Court · 1918
- Hooper v. ShawMassachusetts Supreme Judicial Court · 1900
- In Re the Transfer Tax Upon the Estate of ShermanNew York Court of Appeals · 1917
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3Cited by7 opinions
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
- In re Fish's EstateMichigan Supreme Court · 1922
- Hazard v. Board of Tax CommissionersSupreme Court of Rhode Island · 1921
- Kollinger Estate v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Savings Investment, C., Co. v. Thayer MartinNew Jersey Superior Court Appellate Division · 1936
2 more not listed; retrieve them via the Exa API.