Legal Opinion
Nicholas v. Martin
New Jersey Superior Court Appellate Division
Decided September 20, 1940PublishedCited by 9 opinions
1Opinion of the Court
This is an appeal from the assessment and levy of transfer inheritance tax in connection with the estate of James W. Johnson, deceased, who died testate, a resident of New Jersey, September 1st, 1932. It is submitted on brief, without oral argument.
On May 27th, 1930, a little more than two years before his death, testator made an inter vivos transfer to each of his two daughters, — the property thus transferred being the same in nature and amount in both instances, and each transfer comprising property of the value of $1,406,098.25, as of the date of the transfer, out of a total estate of…
2Cases cited18 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Milliken v. United StatesSupreme Court of the United States · 1931
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
- In re Estate of HarveyNew Jersey Superior Court Appellate Division · 1924
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3Cited by9 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
- Cairns v. MartinNew Jersey Superior Court Appellate Division · 1941
- Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
4 more not listed; retrieve them via the Exa API.