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TILNEY v. KINGSLEY

43 N.J. 289 (1964)

204 A.2d 133

NORCROSS S. TILNEY AND JOHN S. TILNEY, EXECUTORS OF THE LAST WILL AND TESTAMENT OF AUGUSTA MUNN TILNEY, DECEASED, APPELLANTS, 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 AUGUSTA MUNN TILNEY, DECEASED.

The Supreme Court of New Jersey.

Decided October 19, 1964.

Attorney(s) appearing for the Case

Mr. John Barker argued the cause for appellants (Mr. Robert P. Hazlehurst, Jr., of counsel; Messrs. Pitney, Hardin & Kipp, 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 by WEINTRAUB, C.J.

The Director of the Division of Taxation determined that the proceeds of certain life insurance policies paid to named beneficiaries were transfers intended to take effect upon the death of the insured and hence were taxable under the transfer inheritance tax law. We certified the taxpayers' appeal before the Appellate Division acted upon it.

I.

In 1937 the decedent, age 52 and uninsurable...

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