GOULD v. TAXATION DIV. DIRECTOR


2 N.J. Tax 316 (1981)

GEORGE HALE GOULD, INDIVIDUALLY AND AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF NATHALIE F. SACKET, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 4, 1981.


Attorney(s) appearing for the Case

Paul T. Huckin, for plaintiff (Huckin & Huckin & Avignone, attorneys).

Martin L. Wheelwright, Deputy Attorney General, for defendant (John J. Degnan, Attorney General of New Jersey, attorney).


CRABTREE, J.T.C.

Plaintiff seeks cancellation of a certificate of debt filed by defendant in the Superior Court in Mercer County pursuant to N.J.S.A. 54:49-12 imposing liability upon plaintiff, individually and in his fiduciary capacity, for the unpaid transfer inheritance tax assessed upon the transfer of a decedent's personal property. The amount in controversy is $2,793.42 plus interest. Defendant moves for summary judgment pursuant to R. 4:46-1....

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