Rutgers v. Martin
| Decision Date | 09 January 1942 |
| Docket Number | Nos. 34, 38.,s. 34, 38. |
| Citation | 23 A.2d 406,127 N.J.L. 603 |
| Parties | Nicholas G. RUTGERS, et al. sub. Admrs, etc. Appellants v. J. H. Thayer MARTIN, State Tax Commissioner, Respondent. |
| Court | New Jersey Supreme Court |
Appeal from Supreme Court.
R. E. & A. D. Watson, of New Brunswick, for appellants.
David T. Wilentz, Atty. Gen, and William A. Moore, Sp. Counsel, of Trenton, for respondent.
The judgment under review herein should be affirmed for the reasons expressed in the opinion delivered by Mr. Justice Donges in the Supreme Court, reported at 127 N.J.L. 35, 21 A.2d 323, sub nomine Nicholas v. Martin.
For affirmance: The CHIEF JUSTICE, Justices PARKER, BODINE, PERSKIE, PORTER, and COLIE, Judges DEAR, WELLS, WOLFSKEIL, RAFFERTY, HAGUE, and THOMPSON—12.
For reversal: None.
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5 cases
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Squier v. Martin
...valuation or time of valuation of the transfers (cf. Nicholas v. Martin, 127 N.J.L. 35, 21 A-2d 323, affirmed sub. nom. Rutgers v. Martin, 127 N.J.L. 603, 23 A.2d 406), and also the apportionment of taxable interests arising under the last transfer are not disapproved by the appellants. In ......
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Lichtenstein's Estate, In re
...357--358, 15 A.2d 235 (Prerog. 1940), modified 127 N.J.L. 35, 21 A.2d 323 (Sup.Ct.1941), affirmed o.b. sub nom. Rutgers v. Martin, 127 N.J.L. 603, 23 A.2d 406 (E. & A.1942). The one difference between the instant situation and that in Swain, not expressly covered by the guidelines laid down......
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Schroeder v. Zink, A--56
...505, 20 A.2d 433 (Sup.Ct.1941); Nicholas v. Martin, 127 N.J.L. 35, 36, 21 A.2d 323 (Sup.Ct.1941), affirmed Id. sub nom. Rutgers v. Martin, 127 N.J.L. 603, 23 A.2d 406 (E. & A. 1941); 28 Am.Jur. (Inheritance, Estate and Gift Taxes) § 224, p. 114; Note: 160 A.L.R. 1059. Of course, where a con......
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Dommerich v. Kelly
...conclusion, hence, the transfers are taxable under N.J.S.A. 54:34-1, subd. c. 2. In analogy to the rule established in Rutgers v. Martin, 127 N.J.L. 603, 23 A.2d 406, that inter vivos transfers made in contemplation of death are to be valued as of the death of the transferor, the mortality ......
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