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BOSE v. DIVISION OF TAXATION

5 N.J. Super. 266 (1949)

68 A.2d 841

EMMA C. BOSE ET AL., APPELLANTS, v. DIVISION OF TAXATION, DEPARTMENT OF TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 26, 1949.

Attorney(s) appearing for the Case

Mr. Robert L. Hood argued the cause for the appellants (Mr. Sydney V. Stoldt, attorney).

Mr. William A. Moore argued the cause for the respondent (Mr. Theodore D. Parsons, Attorney General of New Jersey, attorney).

Before Judges JACOBS, DONGES and BIGELOW.

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

The issue presented by this appeal is whether transfers made by the decedent, Edward Bose, in 1920, were properly taxed as transfers intended to take effect in possession or enjoyment at or after his death. See R.S. 54:34-1 (c).

In 1920 the decedent, president of the United Cork Companies, transferred to his wife, Emma C. Bose, 3,700 shares of its common stock held by him. In 1922 the decedent...

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