COUNTY BANK AND TRUST CO. v. NEELD


32 N.J. Super. 124 (1954)

108 A.2d 28

COUNTY BANK AND TRUST COMPANY, EXECUTORS OF THE LAST WILL AND TESTAMENT OF JOHN G. VOLKER, DECEASED, AND THE WARTBURG ORPHAN FARM SCHOOL, AS RESIDUARY LEGATEE, APPELLANTS, v. AARON K. NEELD, DEPUTY DIRECTOR, ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF JOHN G. VOLKER, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided September 21, 1954.


Attorney(s) appearing for the Case

Mr. John M. DeYoe argued the cause for appellants (Messrs. DeYoe & DeYoe, attorneys).

Mr. William A. Moore, Deputy Attorney-General, argued the cause for respondent (Mr. Grover C. Richman, Jr., Attorney-General of New Jersey).

Before Judges CLAPP, JAYNE and FRANCIS.


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

One John G. Volker, a resident of Wycoff, Bergen County, New Jersey, died testate on November 18, 1951. It is sufficiently explanatory to state that by paragraph "Second" of his last will and testament he bequeathed $500 to the Wartburg Orphans' Farm School of the Evangelical Lutheran Church, located at Mt. Vernon, Westchester County, New York, and by paragraph "Seventh" he established a residuary trust for the...

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