KOLLINGER ESTATE v. TAXATION DIV. DIRECTOR


4 N.J. Tax 652 (1982)

JULIUS KOLLINGER ESTATE, PAULINE KOLLINGER, EXECUTRIX, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 30, 1982.


Attorney(s) appearing for the Case

Gerald B. Goldberg for plaintiff.

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


CRABTREE, J.T.C.

This is a transfer inheritance tax case wherein plaintiff seeks review of defendant's determination disallowing $24,585 of a claimed deduction of $35,835 for debts of decedent. The disallowance resulted in an additional assessment of $1,229.25, a portion of which has been paid.

Plaintiff is the widow of Julius Kollinger, who died testate on January 30, 1978, a resident of Maplewood, New Jersey. Plaintiff is also the executrix of decedent's...

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