Security Trust Co. v. Edwards
Supreme Court of New Jersey
On appeal from the Supreme Court, whose opinion is reported in 89 N. J. L. 396.
1Opinion of the Court
The opinion of the court was delivered by
Trenchard, J.
This is an appeal by the state comptroller, defendant in certiorari, from a judgment of the Supreme Court setting aside an inheritance tax levied under the act of 1909 (Pamph. L., p. 325; Comp. Slat., p. 5301), as amended in 1914. Pamph. L., p. 267.
The prosecutor below, Security Trust Companjg a Connecticut corporation, is the executor of the will of Leonard Morse who died resident in Hartford, Connecticut, on April 2d, 1915. Morse left: no real estate whatever, either within or without New Jersey. His gross estate amounted to $64,-523.85,…
2Cases cited9 opinions
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- Simpson v. . Jersey City Contracting Co.New York Court of Appeals · 1900
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- Warner v. Fourth National BankNew York Court of Appeals · 1889
- Dale v. PattisonSupreme Court of the United States · 1914
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3Cited by5 opinions
- Renwick v. MartinNew Jersey Superior Court Appellate Division · 1939
- Larson v. MacMillerUtah Supreme Court · 1920
- State v. First National BankSupreme Judicial Court of Maine · 1931
- Jacobs v. Great Pacific Century Corp.New Jersey Superior Court Appellate Division · 1985
- Morris v. Thayer MartinNew Jersey Superior Court Appellate Division · 1936