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FIRST NATIONAL BANK AND TRUST COMPANY v. ZINK

1 N.J. Super. 265 (1949)

64 A.2d 230

THE FIRST NATIONAL BANK AND TRUST COMPANY OF MONTCLAIR AND CHARLES E. JONES, EXECUTORS OF THE LAST WILL AND TESTAMENT OF RITA F. BERG, DECEASED, APPELLANTS, v. HOMER C. ZINK, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 28, 1949.

Attorney(s) appearing for the Case

Mr. Samuel Rosenblatt argued the cause for appellants.

Mr. William A. Moore argued the cause for respondent (Mr. Walter D. Van Riper, Attorney General, attorney).

Before Judges McGEEHAN, DONGES and COLIE.

The opinion of the court was delivered by COLIE, J.A.D.

The executors of the will of Rita F. Berg appeal from a transfer inheritance tax levied upon the purchase on January 28, 1946 of a straight life annuity for $25,000 on the life of Mr. Wallace MacMurray and payable to him as an inter vivos transfer made in contemplation of death. Rita F. Berg died on August 5, 1947 at the age of 78. She had no children and her husband was confined in a mental institution. At the...

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