22 A.2d 415 EDWARD CAIRNS, executor, c., appellant, v. J.H. THAYER MARTIN, State Tax Commissioner, respondent. In the matter of the inheritance tax assessment in the estate of Irving Cairns, deceased. Court of Chancery and Prerogative Court. Decided November 5th, 1941. 1. Under the transfer inheritance tax statute (R.S. 54:34-1), an inter vivos gift is […]
