12 A.2d 678 | N.J. | 1940
The question in this case is a factual one, namely, whether a transfer in 1927 by the decedent, Henry Scheider, a widower sixty-eight years old, of property whose face value was over $200,000 to a trust company in trust for his five children, was a transfer in contemplation of death. He died in 1934, and consequently there was no statutory presumption that the transfer, a settlement on his children of some forty per cent. of his estate, was "in contemplation of death." However, the commissioner, after taking evidence, came to the conclusion that as a matter of fact the settlement was made in contemplation of death; and on appeal to the Prerogative Court, that court, in
Our examination of the case and briefs leads us to the same conclusion, and substantially for the reasons set out in the opinion of the learned vice-ordinary. *568
It is suggested in the brief of respondent that the findings of fact by the vice-ordinary are impregnable in this court if there be any legal evidence to justify them; and this on the theory, as we read the brief, that the Prerogative Court is "not a special statutory tribunal" in an inheritance tax case. But the Court of Errors and Appeals in the case of In re Roebling,
The decree of the Prerogative Court is affirmed. *569