Dorrance v. Thayer-Martin

• Court: New Jersey Supreme Court
• Writing for the Court: Per Curiam.
• Citation: Dorrance v. Martin, 176 A. 902, 13 N.J.Misc. 168 (N.J. 1935)
• Decision Date: 08 February 1935
• Docket Number: No. 251.,251.
• Parties: ETHEL M. DORRANCE, GEORGE MORRIS DORRANCE, M. D., ARTHUR C. DORRANCE AND CAMDEN SAFE DEPOSIT AND TRUST COMPANY, EXECUTORS OF THE LAST WILL AND TESTAMENT OF JOHN T. DORRANCE, DECEASED, PROSECUTORS, v. J. H. THAYER-MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, RESPONDENT

176 A. 902

Ethel M. DORRANCE, George Morris Dorrance, M. D., Arthur C. Dorrance and Camden Safe Deposit & Trust Company, Executors of the Last Will and Testament of John T. Dorrance, deceased, Prosecutors

v. J. H. Thayer MARTIN, State Tax Commissioner of the State of New Jersey, Respondent.

No. 251.

Supreme Court of New Jersey.

Feb. 8, 1935.

For former opinion, see 116 N. J. Eq. 204, 172 A. 503, supplementing 115 N. J. Eq. 268, 170 A. 601.

See, also, 166 A. 177.

Argued October term, 1934, before TRENCHARD, HEHER, and PERSKIE, JJ.

John Milton, of Jersey City, and Nathan Miller and Harold Otis, both of New York City, for prosecutors.

David T. Wilentz, Atty. Gen., William H. Smathers, Asst. Atty. Gen., and Duane E. Minard, of Newark, for respondent.

PER CURIAM.

The writ of certiorari, in this case, brings up for review a final decree of the New Jersey Prerogative Court, dated May 10, 1934, affirming a transfer inheritance tax assessment, made by J. H. Thayer Martin, state tax commissioner of the state of New Jersey, in the matter of the estate of John T. Dorrance, deceased, as made on October 10, 1932, and amounting to $12,247,333.52.

We have carefully studied and considered the voluminous records, proofs, and briefs herein submitted. The opinions of Buchanan, Vice Ordinary, in this matter when it came up before him for determination, are reported in Re Dorrance's Estate, 115 N. J. Eq. 268, 170 A. 601,...