Decided: May 12, 1941.
J. H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, DEFENDANT-PETITIONER,
ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLY AND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK, DECEASED, PROSECUTORS-RESPONDENTS
On writ of certiorari to review a decree in the Prerogative Court advised by Vice-Ordinary Buchanan, whose opinion is reported in 126 N.J. Eq. 206.
For the State Tax Commissioner, David T. Wilentz, Attorney-General, and William A. Moore.
For the prosecutors of the writ, George W. V. Moy.
Before Justices Case, Donges and Heher.
[126 NJL Page 415]
The proceedings below are, we find, without error. The decree is affirmed, for the reasons expressed in the opinion of the Prerogative Court.