Case Name: THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT
Court: Supreme Court of New Jersey
Jurisdiction: New Jersey
Decision Date: 1971-11-08
Citations: 59 N.J. 355
Docket Number: 
Parties: THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Reports
Volume: 59
Pages: 355–355

Head Matter:
THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT.
Argued October 13, 1971
Decided November 8, 1971.
Mr. Thomas W. Kelly, a member of the New York bar, argued pro se (Messrs. Milton, Keane & DeBona, attorneys).
Mr. Herbert K. Gliclcman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).

Opinion:
Per Curiam.
The judgment is affirmed substantially for the reasons expressed by the Appellate Division. Kelly v. Glaser, 112 N. J. Super. 419 (App. Div. 1970), certif. granted 57 N. J. 597 (1971). We do not pass upon the implications of the earlier cases of Bente v. Bugbee, 103 N. J. L. 608 (E. & A. 1927) or Sullivan v. Margetts, 9 N. J. Super. 189 (App. Div. 1950).
For affirmance—-Chief Justice Weinteaub and Justices Jacobs, Francis, Peoctoe, Hall, Schettino and Mountain—7.
For reversal—None.