WELLS v. TAXATION DIV. DIRECTOR


3 N.J. Tax 420 (1981)

ELIZABETH J. WELLS, EXECUTRIX OF THE ESTATE OF MARIAN G. WELLS, DECEASED, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

October 28, 1981.


Attorney(s) appearing for the Case

Lawrence A. Carton, III, for plaintiff (Carton, Donnelly & Steib, attorneys).

Martin L. Wheelwright for defendant (James R. Zazzali, attorney).


ANDREW, J.T.C.

In this matter the court must determine primarily whether the renunciations filed by two beneficiaries of the estate of Marian G. Wells were effective for inheritance tax purposes. The Transfer Inheritance Tax Bureau in the Division of Taxation, Department of the Treasury (Bureau), decided that the renunciations were ineffective because they were not filed within a "reasonable time" of the death of Marian...

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