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IN RE ESTATE OF ARKELL

103 N.J. Super. 266 (1968)

247 A.2d 130

IN THE MATTER OF THE ESTATE OF WILLIAM CLARK ARKELL, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided October 18, 1968.

Attorney(s) appearing for the Case

Mr. George A. Brown argued the cause for appellants (Messrs. Morrison, Lloyd & Griggs, attorneys).

Mr. T. Robert Zochowski, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General, attorney; Mr. Elias Abelson, Deputy Attorney General, of counsel).

Before Judges GAULKIN, COLLESTER and LABRECQUE.

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

In calculating the taxable value of decedent's estate, the Transfer Inheritance Tax Bureau (Bureau) refused to allow as a deduction that portion of the executors' commission which was calculated upon the amount by which the market value of the common stocks left by the testator had risen since his death. The executors appeal. We affirm.

In 1962 the Bureau promulgated a ruling which reads in part as...

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