Legal Opinion
Hagy v. Kelly
New Jersey Superior Court Appellate Division
Decided September 26, 1944PublishedCited by 7 opinions
1Opinion of the Court
Discordant opinions concerning the validity of an inheritance tax assessment have occasioned this appeal. R.S. 54:33-2;N.J.S.A. 54:33-2; R.S. 54:34-13; N.J.S.A. 54:34-13.
One Clayton L. Hagy, Jr., a resident of Atlantic County, died testate on May 17th, 1942, at the age of sixty-seven years. His widow, Ethel W. McK, Hagy, survived him, and she is the executrix and sole beneficiary of his last will and testament executed on April 6th, 1938.
Within the period from February, 1935, to January, 1936, the decedent, in conjunction with his wife, purchased ten annuity contracts in which they…
2Cases cited24 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Helvering v. Le GierseSupreme Court of the United States · 1941
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Powers v. CommissionerSupreme Court of the United States · 1941
19 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gritzmacher v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
- Succession of PedrickSupreme Court of Louisiana · 1945
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- Prudential Insurance Co. of America v. HowellSupreme Court of New Jersey · 1959
2 more not listed; retrieve them via the Exa API.