New Jersey Superior Court Appellate Division May 22, 1968 (Chemical Bank New York Trust Co. v. Kingsley)

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 Mcllvaine Gillmore, who died at a nursing home in Summit, New Jersey, on January 12, 1965 was subject to a transfer inheritance tax.