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IN RE ESTATE OF HOUGHTON

75 N.J. 462 (1978)

383 A.2d 713

IN THE MATTER OF THE ESTATE OF HORACE G. HOUGHTON, DECEASED.

The Supreme Court of New Jersey.

Decided March 13, 1978.

Attorney(s) appearing for the Case

Mr. Martin L. Wheelwright, Deputy Attorney General, argued the cause for appellant Transfer Inheritance Tax Bureau, Division of Taxation, State of New Jersey (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Deputy Attorney General, of counsel).

Mr. Louis Bort argued the cause for respondent Jessie M. Houghton.

PER CURIAM.

The question in this case is whether there has been a transfer subject to the transfer inheritance tax, N.J.S.A. 54:34-1 et seq., when a husband and wife, owners of realty as tenants by the entirety, enter into a contract to sell the land, and the husband dies before the contract is consummated. The Appellate Division held the contract did not terminate the tenancy by the entirety and the transfer was not taxable. We agree essentially for...

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