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IN RE ESTATE OF LICHTENSTEIN

52 N.J. 553 (1968)

247 A.2d 320

IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF ANNE BOYD LICHTENSTEIN, DECEASED. LOUISE BOYD DALE AND BANKERS TRUST COMPANY, SURVIVING EXECUTORS OF THE WILL OF ANNE BOYD LICHTENSTEIN, DECEASED, APPELLANTS, v. WILLIAM KINGSLEY, ACTING DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT.

The Supreme Court of New Jersey.

Reargued September 27, 1968.

Decided November 4, 1968.

Attorney(s) appearing for the Case

Mr. Harrison F. Durand argued and reargued the cause for appellants (Messrs. Durand, Twombly and Imbriaco, attorneys; Mr. Durand and Mr. Joseph E. Imbriaco, of counsel and on the brief; Mr. Joseph Lester Parsons, III, on the brief).

Mr. Leon S. Wilson, Deputy Attorney General, argued and Mr. Elias Abelson, Deputy Attorney General, reargued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney; Mr. Abelson, of counsel and on the brief; Mr. Joseph A. Jansen and Mr. T. Robert Zochowski, Deputy Attorneys General, on the brief).

The opinion of the court was delivered by HALL, J.

This case challenges the assessment of transfer inheritance taxes with respect to three inter vivos trusts created by the decedent, Anne Boyd Lichtenstein ("the settlor"). The first trust took effect on December 30, 1935 ("the 1935 trust"), the second on January 20, 1954 ("the 1954 trust"), and the third on February 7, 1959 ("the 1959 trust"). Her executors' appeal to the Appellate Division from the determination...

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