Legal Opinion
Johnson v. Zink
New Jersey Superior Court Appellate Division
Decided July 15, 1947PublishedCited by 5 opinions
1Opinion of the Court
Our existing statutory law empowers the Director, Division of Taxation, State Department of Taxation and Finance, to impose a transfer inheritance tax upon the transfer of real or tangible personal property made by a resident in contemplation of death or intended to become operative and effective in the possession and enjoyment of the transferee at or after the death of the transferor. R.S. 54:34-1, c; N.J.S.A. 54:34-1, c. Where the tax is justifiably levied, the statute instructs the taxing authority to compute it upon "the clear market value" of the property transferred. R.S. 54:34-5;…
2Cases cited18 opinions
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Renwick v. MartinNew Jersey Superior Court Appellate Division · 1939
- Bank of New York v. KellyNew Jersey Superior Court Appellate Division · 1944
- Dommerich v. KellyNew Jersey Superior Court Appellate Division · 1942
- Kelly v. KellyNew Jersey Superior Court Appellate Division · 1944
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3Cited by5 opinions
- Montclair Trust Co. v. ZinkNew Jersey Superior Court Appellate Division · 1948
- Corry v. Passaic Nat. Bank and Trust Co.New Jersey Superior Court Appellate Division · 1949
- Fidelity Union Trust Co. v. WalshNew Jersey Superior Court Appellate Division · 1948
- In Re FiedlerNew Jersey Superior Court Appellate Division · 1959
- Nazzaro v. NeeldNew Jersey Superior Court Appellate Division · 1952