Legal Opinion
Wolff v. Comptroller of the Treasury
New Jersey Superior Court Appellate Division
Decided December 23, 1918PublishedCited by 2 opinions
On appeal from an assessment of the transfer inheritance tax.
1Opinion of the Court
Backes, Vice-Ordinary.
In levying the transfer inheritance tax on this estate of a resident decedent, the comptroller included in the assessment an *222item “Gift to take effect at death, $30,000.”' The donee and the executors appeal.
Under the third subdivision of section 1 of the Transfer of Property Tax act (Comp. Stat. p. 5301), as amended in 1914 (P. L. 1914 p. 267), a tax is imposed upon the transfer of a decedent’s estate:
“When the transfer is of property made by a resident, or is of real property within this state, or of goods, wares and merchandise withjn this state, or of shares of stock…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re Estate of ReynoldsCalifornia Supreme Court · 1915
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CornellNew York Court of Appeals · 1902
- In re the Appraisal under the Transfer Tax Law of a One-Half Interest in 620 Shares of Stock in the William B. Dana Co.Appellate Division of the Supreme Court of the State of New York · 1914
3Cited by2 opinions
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942