Decided: November 8, 1971.
THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, PLAINTIFF-APPELLANT,
SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DEFENDANT-RESPONDENT
On appeal from the Superior Court, Appellate Division.
For affirmance -- Chief Justice Weintraub and Justices Jacobs, Francis, Proctor, Hall, Schettino and Mountain. For reversal -- None.
[59 NJ Page 355]
The judgment is affirmed substantially for the reasons expressed by the Appellate Division. Kelly v. Glaser, 112 N.J. Super. 419 (App. Div. 1970), certif. granted 57 N.J. 597 (1971). We do not pass upon the implications of the earlier cases of Bente v. Bugbee, 103 N.J.L. 608 (E. & A. 1927) or Sullivan v. Margetts, 9 N.J. Super. 189 (App. Div. 1950).