Morristown Trust Co. v. McCann

The opinion of the court was delivered by

Burling, J.

Plaintiffs, as substituted administrators c. t. a. and substituted trustees under the will of Henry Welsh Rogers, sought reimbursement of a proportionate share of federal and state death duties on testator’s taxable estate from the defendant-appellant, Josephine Chesney McCann (hereinafter referred to as Josephine McCann). The latter had been the recipient of several inter vivos gifts which, upon the death of the donor, constituted a portion of his taxable estate. Plaintiffs were successful in the trial court and Josephine McCann addressed…