Bank of Montclair v. McCutcheon

This is transfer tax appeal, by the administrator of Phyllis Johnson, deceased, from the tax levied by the comptroller on the transfer of her estate.

Decedent died, a resident of New Jersey, March 17th, 1929, intestate. She left only personal estate of the net value of $2,458.92, which passed to her illegitimate son, Charles Plicque, who was her sole next of kin. She had never married.

The comptroller levied a tax at the rate of eight per cent. Appellant contends that this was error; that the transfer in question was exempt from tax under the provision of the statute exempting transfers to a…