Citation Codes Equivalent Citations citation codes Attorney(S) Mr. Elias Abelson, Assistant Attorney General, argued the cause for respondent-appellant ( Mr. Arthur J. Sills, Attorney General of New Jersey, attorney; Mr. Thaddeus Robert Zochowski, Deputy Attorney General, on the brief). Mr. F. Earl Walter, Jr. argued the cause for appellants-respondents ( Messrs. Shanley Fisher, attorneys; Mr. John Kandravy, of counsel and on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OFCHARLES F. WALLACE, DECEASED.JOSEPH C. CORNWALL AND FIDELITY UNION TRUST COMPANY, A NEW JERSEY BANKINGCORPORATION, EXECUTORS OF THE LAST WILL AND TESTAMENT OF CHARLES F. WALLACE,DECEASED, APPELLANTS-RESPONDENTS, v. WILLIAM KINGSLEY, ACTING DIRECTOR,DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY,RESPONDENT-APPELLANT. PER CURIAM. The judgment is affirmed for the reasons expressed in the opinion of Judge Gaulkin in the Appellate Division. 100 N.J. Super. 485 (1968). For affirmance — Justices JACOBS, PROCTOR, HALL, SCHETTINO and HANEMAN. — 5. For reversal — None.