Legal Opinion
Kellogg v. Martin
New Jersey Superior Court Appellate Division
Decided November 5, 1941PublishedCited by 9 opinions
1Opinion of the Court
Henry L. Thornell, a New Jersey resident, died testate May 10th, 1939, aged 86, leaving an estate of approximately $133,000 passing under his will.
About three and a half years prior to his death he made threeinter vivos gifts, contemporaneously, of $11,000 each, or a total of $33,000. These gifts obviously were not transfers the taking effect in possession or enjoyment of which was postponed until at or after the donor's death; they were immediately operative transfers, comprising the complete, absolute ownership of all interests of any kind, in the property transferred. The Commissioner…
2Cases cited7 opinions
- In re estate of RoeblingSupreme Court of New Jersey · 1919
- Cairns v. MartinNew Jersey Superior Court Appellate Division · 1941
- In re the Estate of PierceNew Jersey Superior Court Appellate Division · 1918
- Cartan v. PhelpsSupreme Court of New Jersey · 1920
- Degroat v. Ward Baking Co.Supreme Court of New Jersey · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- Plum v. MartinNew Jersey Superior Court Appellate Division · 1942
- Hanstein v. KellyNew Jersey Superior Court Appellate Division · 1942
- Montclair Trust Co. v. ZinkNew Jersey Superior Court Appellate Division · 1948
- Voorhees v. KellyNew Jersey Superior Court Appellate Division · 1942
4 more not listed; retrieve them via the Exa API.