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ESTATE OF GUERARD v. TAXATION DIV. DIRECTOR

4 N.J. Tax 386 (1982)

GUERARD, ESTATE OF PAULA H., AUDREY HOWE, EXECUTRIX, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

June 9, 1982.

Attorney(s) appearing for the Case

Roy R. Claps for plaintiff (Sears, Pendleton, Sweeney & Claps, attorneys).

Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

This is an action by the executrix of the estate of Paula Guerard to review a deficiency assessment under the Transfer Inheritance Tax Act. The Director imposed the assessment on decedent's bequest of one-half of her residuary estate to the estate of her deceased son. Taxpayer contends that the transfer should be taxed at the rates provided for transfers to grandchildren under N.J.S.A. 54:34-2(a), rather than at the higher rates provided for...

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