Dorrance v. Martin
| Decision Date | 08 February 1935 |
| Docket Number | No. 251.,251. |
| Citation | 176 A. 902 |
| Parties | 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. |
| Court | New Jersey Supreme Court |
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.
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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