Dorrance v. Martin, No. 251.

CourtUnited States State Supreme Court (New Jersey)
Writing for the CourtPER CURIAM
Citation176 A. 902
PartiesEthel 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.
Decision Date08 February 1935
Docket NumberNo. 251.
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, apd Id., 116 N. J. Eq. 204, 172 A. 503. They disclose a very careful analysis and consideration of the proofs as well as the law applicable thereto; they are comprehensive, clear, sound, and correct.

We are of the firm opinion that there has been nothing further presented to this court which would merit or justify a disturbance of the results reached by the learned Vice Ordinary and with which we are in thorough accord.

Accordingly, the decree brought up for review is sustained and the writ of certiorari is dismissed, with costs.

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22 practice notes
  • State of Texas v. State of Florida, No. 11
    • United States
    • United States Supreme Court
    • March 13, 1939
    ...N.J.Eq. 266, 166 A. 177; Id., 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503, affirmed sub nom., Dorrance v. Thayer-Martin, 176 A. 902, 13 N.J.Misc. 168, affirmed, 116 N.J.L. 362, 184 A. 743, certiorari denied, 298 U.S. 678, 56 S.Ct. 949, 80 L.Ed. 1399; Hill v. Martin, 296 U.......
  • Lyon v. Glaser
    • United States
    • United States State Supreme Court (New Jersey)
    • March 6, 1972
    ...re Dorrance, 115 N.J.Eq. 268, 274--275, 170 A. 601 (Prerog.Ct.1934), aff'd Per curiam sub nom. Dorrance v. Thayer-Martin, 13 N.J.Misc. 168, 176 A. 902 (Sup.Ct.1935), aff'd o.b. 116 N.J.L. 362, 184 A. 743 (E. & A.1936); Slater v. Munroe, 313 Mass. 538, 48 N.E.2d 149 (1943); State ex rel. Orr......
  • Worcester County Trust Co. v. Long, No. 4292.
    • United States
    • United States District Courts. 1st Circuit. United States District Courts. 1st Circuit. District of Massachusetts
    • April 27, 1936
    ...was domiciled in New Jersey. In re Dorrance's Estate, 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503; Dorrance v. Martin, 176 A. 902, 13 N.J. Misc. 168. See, also, Hill v. Martin, 296 U.S. 393, 56 S.Ct. 278, 80 L.Ed. ___, affirming (D.C.) 12 F.Supp. I can very readily agree w......
  • Unanue, Matter of
    • United States
    • Superior Court of New Jersey
    • November 16, 1970
    ...domicile until he acquires another domicile". In re Dorrance, 115 N.J.Eq. 268, 274, 170 A. 601 (Prerog.Ct.1934), aff'd 13 N.J.Misc. 168, 176 A. 902 (Sup.Ct.1935), aff'd 116 N.J.L. 362, 184 A. 743 (E & A 1936), cert. den. 298 U.S. 678, 56 S.Ct. 950, 80 L.Ed. 1399 (1936), reh den. 298 U.S. 69......
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22 cases
  • State of Texas v. State of Florida, No. 11
    • United States
    • United States Supreme Court
    • March 13, 1939
    ...N.J.Eq. 266, 166 A. 177; Id., 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503, affirmed sub nom., Dorrance v. Thayer-Martin, 176 A. 902, 13 N.J.Misc. 168, affirmed, 116 N.J.L. 362, 184 A. 743, certiorari denied, 298 U.S. 678, 56 S.Ct. 949, 80 L.Ed. 1399; Hill v. Martin, 296 U.......
  • Lyon v. Glaser
    • United States
    • United States State Supreme Court (New Jersey)
    • March 6, 1972
    ...re Dorrance, 115 N.J.Eq. 268, 274--275, 170 A. 601 (Prerog.Ct.1934), aff'd Per curiam sub nom. Dorrance v. Thayer-Martin, 13 N.J.Misc. 168, 176 A. 902 (Sup.Ct.1935), aff'd o.b. 116 N.J.L. 362, 184 A. 743 (E. & A.1936); Slater v. Munroe, 313 Mass. 538, 48 N.E.2d 149 (1943); State ex rel. Orr......
  • Worcester County Trust Co. v. Long, No. 4292.
    • United States
    • United States District Courts. 1st Circuit. United States District Courts. 1st Circuit. District of Massachusetts
    • April 27, 1936
    ...was domiciled in New Jersey. In re Dorrance's Estate, 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503; Dorrance v. Martin, 176 A. 902, 13 N.J. Misc. 168. See, also, Hill v. Martin, 296 U.S. 393, 56 S.Ct. 278, 80 L.Ed. ___, affirming (D.C.) 12 F.Supp. I can very readily agree w......
  • Unanue, Matter of
    • United States
    • Superior Court of New Jersey
    • November 16, 1970
    ...domicile until he acquires another domicile". In re Dorrance, 115 N.J.Eq. 268, 274, 170 A. 601 (Prerog.Ct.1934), aff'd 13 N.J.Misc. 168, 176 A. 902 (Sup.Ct.1935), aff'd 116 N.J.L. 362, 184 A. 743 (E & A 1936), cert. den. 298 U.S. 678, 56 S.Ct. 950, 80 L.Ed. 1399 (1936), reh den. 298 U.S. 69......
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