Decided: January 25, 1940.
IN THE MATTER OF THE TRANSFER INHERITANCE TAXES IN THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED; UNION COUNTY TRUST COMPANY, SUCCESSOR EXECUTOR OF THE ESTATE OF ELIZABETH RODMAN VOORHEES, DECEASED, PROSECUTOR-APPELLANT,
J. H. THAYER MARTIN, STATE TAX COMMISSIONER, DEFENDANT-RESPONDENT
On appeal from the Supreme Court, whose opinion is reported in 121 N.J.L. 594, affirming a decree of the Prerogative Court made by Vice-Ordinary Buchanan, whose opinion is reported sub nom. In re Voorhees, 123 N.J. Eq. 142.
For the prosecutor-appellant, Whittemore & McLean and Sigurd A. Emerson.
For the defendant-respondent, David T. Wilentz and William A. Moore.
For New Jersey College for Women, Russell E. Watson.
[124 NJL Page 35]
The appeal in this case is from an affirmance in the Supreme Court of a decree of Vice-Ordinary Buchanan affirming a transfer tax assessment, In re Voorhees, 123 N.J. Eq. 142. After a careful examination of the record and the briefs of counsel, we conclude that the determinations of the learned vice-ordinary as applied to the facts in this case are in accordance with the law of this state.
The judgment under review will be affirmed.
For affirmance -- THE CHIEF JUSTICE, TRENCHARD, BODINE, HEHER, PERSKIE, HETFIELD, DEAR, WELLS, RAFFERTY, HAGUE, JJ. 10.
For reversal -- None.