Legal Opinion

Martin v. Bird

New Jersey Superior Court Appellate Division

Decided September 26, 1939PublishedCited by 3 opinions

1Opinion of the Court

Eliza A. Vanderbeek died testate, in this state, on October 6th, 1912. The present respondents are the executors under her will. Transfer inheritance tax was duly assessed in respect of the estate of the said decedent; and included in this assessment were items as follows:

$390.48 on devise to Andrew M. Vanderbeek, due immediately.

$282.29 on devise to Fleda Russell Swift, due immediately.

$220.43 on devise to First Baptist Church, due on death of a life tenant.

$109.55 on devise to Vanderbeek Shotwell, due on death of a life tenant.

$109.54 on devise to Stella Shotwell, due on death of a life…

2Cases cited1 opinion

  1. Bugbee v. Van CleveNew Jersey Superior Court Appellate Division · 1926

3Cited by3 opinions

  1. Lockwood v. WalshNew Jersey Superior Court Appellate Division · 1946
  2. Gould v. Director, Division of TaxationNew Jersey Tax Court · 1981
  3. Coleman v. Director, Division of TaxationNew Jersey Tax Court · 1996

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