Appeal of Tyler
| Decision Date | 21 June 1918 |
| Citation | 104 A. 298 |
| Parties | Appeal of TYLER. |
| Court | New Jersey Supreme Court |
Proceeding to assess the transfer inheritance tax on the estate of Michael Allen, deceased. From the assessment of the Comptroller of the Treasury, Joseph Beck Tyler, administrator, appeals. Assessment reduced.
Joseph Beck Tyler, of Camden, in pro. per. Herbert W. Boggs, Asst. Atty. Gen., for the State.
BACKES, Vice Ordinary. Michael Allen, a resident of Woodstown, Salem county, died January 14, 1917, intestate, leaving a net estate for distribution of $300,000, in round figures, at which sum the Comptroller of the Treasury appraised the estate, and upon which he levied a transfer inheritance tax. The appellant, the administrator of the estate, claimed a reduction from the assessment to the amount of $5,217, paid by him to the United States government for "estate tax," which the Comptroller refused to allow, and from his ruling this appeal was taken.
The judgment is controlled by the decision in Estate of Ferdinand W. Roebling, 104 Atl. 295. The case is not distinguishable, on the ground that in intestacy the federal estate tax falls upon all of the transferees uniformly, and not upon the residuary estate, as in cases of testacy. The same principles govern.
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