Bowes v. United States

Egan, V. C.

Counsel have submitted a stipulation of facts wherein it appears that the complainant executor’s decedent, William Bowes, died on August 17th, 1934, while a resident of the city of Hoboken, in this state. He left a last will and codicil which was duly probated before the Hudson County Orphans Court. The will was contested in that court, and at the conclusion thereof, or subsequently, the court allowed administration fees aggregating $38,500. Complainant executor filed an inheritance tax return in this state, and, also, an estate tax return with the federal government taxing…