Carter v. Bugbee
Supreme Court of New Jersey
On appeal from the Supreme Court, whose opinion is reported in 91 N. J. L. 438.
1Opinion of the Court
The opinion of the court was delivered by
Gummere, Chief Justice.
This appeal is brought for the purpose of testing the validity of a judgment of the Supreme Court affirming a tax assessed by the state comptroller upon the transfer of property described in, and made the subject of, a deed of trust which had been executed by the appellants’ testator in his lifetime. The tax was assessed under the presumed authority of the amendment of 1914 (Pamph. L., p. 267) to “An act to tax the transfer of property, of resident and non-resident decedents, by devise, bequest, descent, distribution by statute,…
2Cases cited1 opinion
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
3Cited by15 opinions
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Central Hanover Bank Trust Co. v. MartinNew Jersey Superior Court Appellate Division · 1941
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- In Re PerryNew Jersey Superior Court Appellate Division · 1932
- Roebling v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
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