Bugbee v. Board of Home Missions of the Presbyterian Church

Supreme Court of New Jersey

Bugbee v. Board of Home Missions of the Presbyterian Church

131 A. 924, 4 N.J. Misc. 99, 1926 N.J. Sup. Ct. LEXIS 347

CourtSupreme Court of New Jersey

DecidedJanuary 28, 1926

StatusPublished

Cited by4 cases

This text of 131 A. 924 (Bugbee v. Board of Home Missions of the Presbyterian Church) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bugbee v. Board of Home Missions of the Presbyterian Church, 131 A. 924, 4 N.J. Misc. 99, 1926 N.J. Sup. Ct. LEXIS 347 (N.J. 1926).

Pincite

Opinion

Per Curiam.

The question involved in these cases is whether the several gifts of William E. Honeyman during his life are taxable under section 1, subdivision 3 of the Transfer Inheritance Tax act. 4 Comp. Stat. of N. J., p. 5301; as amended, 2 Cum,. Supp., p. 3573.

Five years before the death of William E. Honeyman he gave and transferred to each defendant the aggregate sum of $0,000 each in three separate amounts and transactions, and on separate dates covering a period of two months. On an appeal from the assessments, the cases were heard by Vice Ordinary Buchanan; he advised a decree that the assessments made against the board of foreign missions should be set aside absolutely; that the assessments made against the board of home missions should be sustained as to the gift of $2,000, made November 19th, 1912, but set aside absolutely as to the remainder.

[100]*100The Vice Ordinary prepared and filed a learned and persuasive opinion covering the points involved in both cases. We think the decree of the prerogative court in each case ■should be affirmed, for the reasons stated by the learned Vice Ordinary in the opinion filed.

Free access — add to your briefcase to read the full text and ask questions with AI

Per Curiam.

The question involved in these cases is whether the several gifts of William E. Honeyman during his life are taxable under section 1, subdivision 3 of the Transfer Inheritance Tax act. 4 Comp. Stat. of N. J., p. 5301; as amended, 2 Cum,. Supp., p. 3573.

Five years before the death of William E. Honeyman he gave and transferred to each defendant the aggregate sum of $0,000 each in three separate amounts and transactions, and on separate dates covering a period of two months. On an appeal from the assessments, the cases were heard by Vice Ordinary Buchanan; he advised a decree that the assessments made against the board of foreign missions should be set aside absolutely; that the assessments made against the board of home missions should be sustained as to the gift of $2,000, made November 19th, 1912, but set aside absolutely as to the remainder.

[100]*100The Vice Ordinary prepared and filed a learned and persuasive opinion covering the points involved in both cases. We think the decree of the prerogative court in each case ■should be affirmed, for the reasons stated by the learned Vice Ordinary in the opinion filed.

Cite This Page — Counsel Stack

Bluebook (online)

131 A. 924, 4 N.J. Misc. 99, 1926 N.J. Sup. Ct. LEXIS 347, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bugbee-v-board-of-home-missions-of-the-presbyterian-church-nj-1926.

Opinion

Related

Cite This Page — Counsel Stack