Legal Opinion
Newberry v. Walsh
Supreme Court of New Jersey
Decided January 23, 1956PublishedCited by 10 opinions
1Opinion of the Court
The opinion of the court was delivered by
Burling, J.
This cause stems from an assessment made in 1946 by the State Tax Commissioner under the provisions of the Transfer Inheritance Tax Act in effect at that time, B. 8. 54:33-1 et seq. Petitioners thereafter sought a review in the Prerogative Court, B. 8. 54:34-13, but by virtue of the subsequent abolition of that court, Constitution 1947, Art. XI, Sec. IV(3), the matter has recently been moved for review in the Superior Court, Appellate Division. L. 1948, c. 367, sec. 12. We have brought the case here prior to a disposition below. B. B. 1:10-1.
2Cases cited7 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- In Re Lueders'estateCourt of Appeals for the Third Circuit · 1947
- State v. WagnerSupreme Court of Minnesota · 1951
- Bull v. SmithCourt of Appeals for the Second Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Board of Com'rs of Cass County v. NevittIndiana Court of Appeals · 1983
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Hamilton National Bank of Knoxville v. BensonTennessee Supreme Court · 1969
- Norris v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1960
- McNeil Tax Assessment CaseSuperior Court of Pennsylvania · 1968
5 more not listed; retrieve them via the Exa API.