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MUELLER ESTATE v. TRANSFER INHERITANCE TAX BUREAU, DIV. OF TAXATION, STATE

5 N.J. Tax 642 (1983)

ADELE C. MUELLER ESTATE, HERMAN SIEGEL AND WILLIAM T. WACHENFELD, EXECUTORS, PLAINTIFFS, v. TRANSFER INHERITANCE TAX BUREAU, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

August 16, 1983.

Attorney(s) appearing for the Case

Robert J. Kelly for plaintiff (Lum, Biunno & Tompkins, attorneys; Howard G. Wachenfeld on the brief).

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

CRABTREE, J.T.C.

This is a transfer inheritance tax case wherein plaintiffs seek review of the assessment of direct tax imposed by defendant with respect to (a) bequests made to decedent's stepgrandchildren and (b) the devise of a legal life estate in decedent's residence to a close friend. Plaintiffs claim that the bequests to stepgrandchildren should be taxed as transfers to Class A beneficiaries. Defendant taxed those bequests as transfers to Class D

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