Case Name: J. H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, DEFENDANT-PETITIONER, v. ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLY AND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK, DECEASED, PROSECUTORS-RESPONDENTS
Court: New Jersey Supreme Court
Jurisdiction: New Jersey
Decision Date: 1941-05-12
Citations: 126 N.J.L. 415
Docket Number: 
Parties: J. H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, DEFENDANT-PETITIONER, v. ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLY AND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK, DECEASED, PROSECUTORS-RESPONDENTS.
Judges: 
Reporter: New Jersey Law Reports
Volume: 126
Pages: 415–415

Head Matter:
J. H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, DEFENDANT-PETITIONER, v. ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLY AND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK, DECEASED, PROSECUTORS-RESPONDENTS.
Submitted January 21, 1941
Decided May 12, 1941.
Before Justices Case, Donges and Heheb.
For the State Tax Commissioner, David T. Wilentz, Attorney-General, and William A. Moore.
Por the prosecutors of the writ, George W. V. Moy.

Opinion:
Per Curiam.
The proceedings below are, we find, without error. The decree is affirmed, for the reasons expressed in the opinion of the Prerogative Court.