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CITIZENS BANK & TRUST CO. v. GLASER

70 N.J. 72 (1976)

357 A.2d 753

CITIZENS BANK AND TRUST COMPANY, ET AL., APPELLANTS, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

The Supreme Court of New Jersey.

Decided April 8, 1976.

Attorney(s) appearing for the Case

Mr. Vincent D. Manahan III and Mr. G.H. Gilliam (of the Virginia Bar, admitted pro hac vice) argued the cause for appellants (Messrs. Herrigel, Bolan & Manahan, attorneys).

Mr. Michael E. Goldman, Deputy Attorney General, argued the cause for respondent (Mr. Stephen Skillman, Assistant Attorney General, of counsel, and Mr. William F. Hyland, Attorney General, attorney).

The opinion of the Court was delivered by CONFORD, P.J.A.D., Temporarily Assigned.

This appeal presents the question of the correctness of the determination by the respondent, affirmed by the Appellate Division, that Inez Duff Bishop died domiciled in New Jersey, thereby subjecting her intangible personal property to the New Jersey Transfer Inheritance Tax. Appellants contend domicile at death was in Virginia.

Mrs. Bishop, a widow, died April 13, 1966. In...

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