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SWAIN v. NEELD

28 N.J. 60 (1958)

145 A.2d 320

EDNA SWAIN AND EMILY S. SEAMAN, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF CLARA G. SWAIN, DECEASED, APPELLANTS-RESPONDENTS, v. AARON K. NEELD, TREASURER, STATE OF NEW JERSEY, ACTING AS DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT-APPELLANT.

The Supreme Court of New Jersey.

Decided October 20, 1958.

Attorney(s) appearing for the Case

Mr. Joseph A. Jansen, Deputy Attorney General, argued the cause for the respondent-appellant (Mr. David D. Furman, Attorney General of New Jersey, attorney).

Mr. Fred Herrigel, Jr., argued the cause for the appellants-respondents (Messrs. Herrigel, Bolan & Herrigel, attorneys; Mr. Joseph Ginsburg, on the brief).

The opinion of the court was delivered by BURLING, J.

This is an inheritance tax case. Clara G. Swain died testate on February 13, 1956. She was at the time of her death a resident of Union County, New Jersey.

Respondents are the executrices of the estate. A transfer inheritance tax report, filed by them, revealed that on December 6, 1955 the decedent made inter vivos transfers, without consideration, of the value at the time of death of $42,630 of...

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