Legal Opinion

Dale v. Kingsley

Supreme Court of New Jersey

Decided November 4, 1968PublishedCited by 1 opinion

1Opinion of the Court

The opinion of the court was delivered by

Hall, J.

This case challenges the assessment of transfer inheritance taxes with respect to three inter vivos trusts created by the decedent, Anne Boyd Lichtenstein (“the settlor”). The first trust took effect on December 30, 1935 (“the 1935 trust”), the second on January 20, 1954 (“the 1954 trust”), and the third on Eebruary 7, 1959 (“the 1959 trust”). Her executors’ appeal to the Appellate Division from the determination of the Transfer Inheritance Tax Bureau (“the Bureau”) was certified on their application prior to argument in that court. R. R. 1 :10…

2Cases cited25 opinions

Schlesinger v. WisconsinSupreme Court of the United States · 1926
Klein v. United StatesSupreme Court of the United States · 1931
Maxwell v. BugbeeSupreme Court of the United States · 1919
Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895

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3Cited by1 opinion

In Re Estate of LichtensteinSupreme Court of New Jersey · 1968