In re Dorrance's Estate, No. 4148.

CourtUnited States State Supreme Court (New Jersey)
Writing for the CourtBUCHANAN, Vice Ordinary
Citation172 A. 503
PartiesIn re DORRANCE'S ESTATE. DORRANCE et al. v. THAYER-MARTIN, Tax Commissioner.
Decision Date10 May 1934
Docket NumberNo. 4148.
172 A. 503

In re DORRANCE'S ESTATE.
DORRANCE et al.
v.
THAYER-MARTIN,
Tax Commissioner.

No. 4148.

Prerogative Court of New Jersey.

May 10, 1934.


Syllabus by the Court.

In computing transfer inheritance tax under the provisions of P. L. 1929, c. 144, p. 250 (Comp. St. Supp. § 208—537), no deduction from the gross estate is allowable for personal property tax or transfer inheritance taxes, assessed by a sister state against the estate of a decedent domiciled in New Jersey, upon property or the transfer thereof, when the said property is not located in said state.

Supplemental opinion.

For former opinion, see 115 N. J. Eq. 268, 170 A. 601.

See, also, 113 N. J. Eq. 266, 166 A. 177.

William D. Lippincott, of Camden, John Milton, of Jersey City, and Nathan Miller and Harold Otis, both of New York City, for appellants.

William A. Stevens, Atty. Gen., and Duane E. Minard and William A. Moore, Asst. Attys. Gen., for respondent.

BUCHANAN, Vice Ordinary.

Since the filing of the earlier conclusions in this matter (In re Dorrance's Estate, 115 N. J. Eq. 268, 170 A. 601), opposing counsel have come to agreement as to certain of the items then in process of negotiation; namely, that the so-called "Compromise Tax" (assessed, by way of compromise and commutation for present payment, in respect of legacies in expectancy which are contingent and defeasible), should be eliminated from the assessment under review, inasmuch as, under the terms of the statute, tax on these transfers is not assessable until the occurrence of the contingencies, except by agreement and consent of the decedent's estate, which is here lacking; also that the appellants are entitled to credit (as a deduction from the gross estate, in the computation of the tax), as an administration expense, of the additional commissions and counsel fees allowed the executors by the Burlington county orphans' court.

In the propriety and legality of this result, this court concurs.

With respect to two other items, however, the parties have not been able to agree.

The statute (P. L. 1929, c. 144) provides (page 252 [Comp. St. Supp. § 208—537]), that in determining the value of the property transferred, for the purpose of computing the tax on the transfer, certain deductions "and no others" shall be allowed. Included in the specified deductions are:

"Debts of the decedent owing at the date of death," and

"Transfer taxes paid or payable to other

172 A. 504

States * * * on any property the transfer of which is taxable hereunder."

Appellants contend that, under the first of the above specifications, they are entitled, in the computation of the tax, to be credited with deduction in the amount of the personal property tax of $1,099,552.52, assessed by the state of Pennsylvania against Dr. Dorrance or his estate, subsequent to his death in respect of his entire personal estate (over and above the small amount thereof actually located in Pennsylvania), for a period of several years prior to the decedent's death. The basis, and of course the only possible basis, for the...

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14 practice notes
  • State of Texas v. State of Florida, No. 11
    • United States
    • United States Supreme Court
    • 13 Marzo 1939
    ...U.S. 580, 53 S.Ct. 313, 77 L.Ed. 508; In re Dorrance, 113 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......
  • 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
    • 27 Abril 1936
    ...unanimous in holding that Dorrance 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......
  • Worcester County Trust Co v. Riley, No. 34
    • United States
    • United States Supreme Court
    • 6 Diciembre 1937
    ...there, cf. Dorrance's Estate, 309 Pa. 151, 163 A. 303; In re Estate of Dorrance, 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503, with New Jersey v. Pennsylvania, 287 U.S. 580, 53 S.Ct. 313, 77 L.Ed. 508; Dorrance v. Pennsylvania, 287 U.S. 660, 53 S.Ct. 222, 77 L.Ed. 570; Hill......
  • Riley v. Worcester County Trust Co., No. 3163.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (1st Circuit)
    • 15 Marzo 1937
    ...on certiorari. There the tax officials of New Jersey, the Prerogative Court of that state (115 N.J.Eq. 268, 170 A. 601; 116 N.J.Eq. 204, 172 A. 503), the Supreme Court of New Jersey (176 A. 902, 13 N.J.Misc. 168), and its Court of Errors and Appeals (116 N.J.Law, 362, 184 A. 743), on the on......
  • Request a trial to view additional results
14 cases
  • State of Texas v. State of Florida, No. 11
    • United States
    • United States Supreme Court
    • 13 Marzo 1939
    ...U.S. 580, 53 S.Ct. 313, 77 L.Ed. 508; In re Dorrance, 113 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......
  • 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
    • 27 Abril 1936
    ...unanimous in holding that Dorrance 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......
  • Worcester County Trust Co v. Riley, No. 34
    • United States
    • United States Supreme Court
    • 6 Diciembre 1937
    ...there, cf. Dorrance's Estate, 309 Pa. 151, 163 A. 303; In re Estate of Dorrance, 115 N.J.Eq. 268, 170 A. 601; Id., 116 N.J.Eq. 204, 172 A. 503, with New Jersey v. Pennsylvania, 287 U.S. 580, 53 S.Ct. 313, 77 L.Ed. 508; Dorrance v. Pennsylvania, 287 U.S. 660, 53 S.Ct. 222, 77 L.Ed. 570; Hill......
  • Riley v. Worcester County Trust Co., No. 3163.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (1st Circuit)
    • 15 Marzo 1937
    ...on certiorari. There the tax officials of New Jersey, the Prerogative Court of that state (115 N.J.Eq. 268, 170 A. 601; 116 N.J.Eq. 204, 172 A. 503), the Supreme Court of New Jersey (176 A. 902, 13 N.J.Misc. 168), and its Court of Errors and Appeals (116 N.J.Law, 362, 184 A. 743), on the on......
  • Request a trial to view additional results

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