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NATIONAL STATE BANK OF NEWARK v. KINGSLEY

39 N.J. 23 (1962)

186 A.2d 674

THE NATIONAL STATE BANK OF NEWARK, EXECUTOR OF THE LAST WILL AND TESTAMENT OF CALVIN H. NEALLEY, DECEASED, APPELLANT, v. WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF CALVIN H. NEALLEY, DECEASED.

The Supreme Court of New Jersey.

Decided December 17, 1962.

Attorney(s) appearing for the Case

Mr. Ralph E. Lum, Jr. argued the cause for appellant (Mr. Howard G. Wachenfeld, on the brief; Messrs. Lum, Biunno & Tompkins, attorneys).

Mr. Joseph A. Jansen, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

The opinion of the court was delivered PER CURIAM.

In the testator's will he made substantial bequests to the University of Maine, Orono, Maine, in trust, the principal to be held and invested as a permanent endowment fund, and the net income to be used for scholarships for certain described needy men students of the University. The New Jersey Transfer Inheritance Tax Bureau taxed the bequests. The executor appealed to the Appellate Division claiming exemption from...

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