Hamlen v. Martin

Petitioners appeal from transfer inheritance tax assessed and levied in respect of the estate of James Ingham, deceased, who died testate, a resident of New Jersey, on September 20th, 1939.

The sole ground of appeal is that the commissioner erred in his determination of the net taxable value of the property transferred under the will of decedent, by failing and refusing to deduct from the gross value the sum of $17,047.99, — which sum constituted the aggregate amount actually disbursed by the testator himself as expenses of his last illness during the period of that illness.

Appellants contend…