Legal Opinion

Clay v. Edwards

Supreme Court of New Jersey

Decided April 10, 1913PublishedCited by 7 opinions

On certiomri.

1Opinion of the Court

The opinion of the court was delivered by

Kalisch, J.

The prosecutor, George S. Olay, in certiorari, seeks to remove an assessment of inheritance tax, amounting to $714.17, assessed against the legacy to him under the will of Harriet E. Guión, deceased.

The prosecutor married the testatrix’s daughter, Annie Guión. The will was made in the lifetime of the testatrix’s daughter, but by a codicil she speaks of the death of her daughter and devises property to her son-at-law, George S. Clay, the prosecutor.

From the will and codicil it appears that George S- Olay, *222the prosecutor, and Annie Guión Clay…

2Cases cited4 opinions

  1. In re the Estate of RayNew York Surrogate's Court · 1895
  2. Griffith v. City of TrentonSupreme Court of New Jersey · 1908
  3. In re WoolseyNew York Surrogate's Court · 1887
  4. Steinmetz v. SteinmetzSupreme Court of New Jersey · 1915

3Cited by7 opinions

  1. The People v. SnyderIllinois Supreme Court · 1933
  2. Todd v. County of Box ButteNebraska Supreme Court · 1959
  3. In re the Estate of ChristieNew Jersey Superior Court Appellate Division · 1917
  4. In re WatersHamilton County Probate Court · 1951
  5. Sullivan v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1960

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