Case ID: njl_124/html/0035-01.html
Source: Caselaw Access Project
Author: {"author": "Pee Cueiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

IN THE MATTER OF THE TRANSFER INHERITANCE TAXES IN THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED. UNION COUNTY TRUST COMPANY, SUCCESSOR EXECUTOR OF THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED, PROSECUTOR-APPELLANT, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, DEFENDANT-RESPONDENT.
    Submitted October 27, 1939
    Decided January 25, 1940.
    For the prosecutor-appellant, Whittemore & McLean and Sigurd A. Emerson.
    
    For the defendant-respondent, David T. Wilentz and William A. Moore.
    
    For New Jersey College for Women, Russell E. Watson.
    
   Pee Cueiam.

The appeal in this case is from an affirmance in the Supreme Court of a decree of Vice-Ordinary Buchanan affirming a transfer tax assessment, In re Voorhees, 123 N. J. Eq. 142. After a careful examination of the record and the briefs of counsel, we conclude that the determinations of the learned vice-ordinary as applied to the facts in this case are in accordance with the law of this state.

The judgment under review will be affirmed.

For affirmance—The Chief Justice, Trenchard, Bodine, Heher, Perskie, Hetfield, Dear, Wells, Rafferty, Hague, JJ. 10.

For reversal—None.