HOPKINS, J.T.C.
Plaintiff (taxpayer) is contesting a final determination by the Transfer Inheritance Tax Bureau of the Division of Taxation which affirmed an assessment of transfer inheritance tax on a distribution received by taxpayer, as a surviving spouse, from the Celanese Stock Bonus and Investment Plan Trust (plan). The amount of transfer inheritance tax at issue is $2,861.55 together with interest.
The basic facts are not in dispute and both parties...
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