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DEUBEL v. KERVICK

33 N.J. 568 (1960)

166 A.2d 561

CHARLES C. DEUBEL, JR., AND JEROME FROEHLICH, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF MAURICE FROEHLICH, DECEASED, PLAINTIFFS-APPELLANTS, v. JOHN A. KERVICK, TREASURER, STATE OF NEW JERSEY, ACTING AS DIRECTOR OF DIVISION OF TAXATION, ETC., DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided December 20, 1960.

Attorney(s) appearing for the Case

Mr. Leonard Estrin argued the cause for plaintiffs-appellants (Messrs. Deubel and Estrin, attorneys; Mr. Leonard Estrin, of counsel).

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

The opinion of the court was delivered by WEINTRAUB, C.J.

The issue is whether a bequest of a fund in trust for the education of young men desiring to study for the priesthood is totally exempt from inheritance tax as a transfer "to or for the use of any educational institution" (N.J.S.A. 54:34-4d) or is but partially exempt as a "trust for an exclusively religious benevolent or charitable use or purpose" (R.S. 54:34-2b)....

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