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IN RE ESTATE OF GILLMORE

101 N.J. Super. 77 (1968)

243 A.2d 263

IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF MARIA MC ILVAINE GILLMORE, DECEASED. CHEMICAL BANK NEW YORK TRUST COMPANY, ET AL., EXECUTORS, ETC., APPELLANTS, v. WILLIAM KINGSLEY, ACTING DIRECTOR, ETC., RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided May 22, 1968.

Attorney(s) appearing for the Case

Mr. Vincent D. Manahan, III argued the cause for appellants (Messrs. Herrigel, Bolan & Herrigel, attorneys).

Mr. Jeffrey R. Lowe, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Before Judges GOLDMANN, KILKENNY and CARTON.

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

Challenged on this appeal is a determination by the Transfer Inheritance Tax Bureau that the estate of Maria McIlvaine Gillmore, who died at a nursing home in Summit, New Jersey, on January 12, 1965 was subject to a transfer inheritance tax. The Bureau defends the imposition of the tax on the basis that decedent was a resident of this State within the meaning of the Transfer Inheritance Tax Act (N.J.S.A....

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