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IN RE KURTH ESTATE

185 N.J. Super. 443 (1982)

449 A.2d 546

IN THE MATTER OF THE ESTATE OF WALTER R. KURTH, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided July 13, 1982.

Attorney(s) appearing for the Case

Martin L. Wheelwright, Deputy Attorney General, argued the cause for appellant Director, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James R. Zazzali, former Attorney General, and Martin L. Wheelwright on the brief).

William S. Estabrook, of the New York Bar, argued the cause for respondent United States (John F. Murray, Acting Assistant Attorney General, attorney; William W. Robertson, United States Attorney, of counsel; Michael L. Paup, William S. Estabrook, and Richard N. Bush, Attorneys, Tax Division, Department of Justice, and Lorraine S. Gerson, Assistant United States Attorney, on the brief).

Before Judges BOTTER, ANTELL and FURMAN.

The opinion of the court was delivered by BOTTER, P.J.A.D.

The issue on this appeal is whether the federal estate tax lien of the United States has priority over the inheritance tax lien of the State of New Jersey where the assets of decedent's estate available for distribution in this country are inadequate to satisfy both liens. The State contends that the liens attached simultaneously at the time of death pursuant to 26 U.S.C.A. § 6324 and N.J.S...

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