EDDY, EST. OF WALLACE S., ETC. v. TAX. DIV. DIRECTOR


4 N.J. Tax 360 (1982)

EDDY, ESTATE OF WALLACE S., AMERICAN NATIONAL BANK & TRUST COMPANY OF NEW JERSEY, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 6, 1982.


Attorney(s) appearing for the Case

Steven C. Cleaves for plaintiff.

Maureen Adams for defendant (Irwin I. Kimmelman, Attorney General for New Jersey, attorney).


HOPKINS, J.T.C.

Plaintiff has appealed the action of defendant Director, Division of Taxation, in denying a claim for a 1980 homestead tax rebate. The Director denied the application on the basis that it was untimely filed. Plaintiff alleges that the claim was timely filed as the filing period was extended by N.J.S.A. 2A:14-23.1. That statute provides that no statute of limitation shall run on a cause of action in favor of a decedent, which had not been barred...

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