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LAFFEY ESTATE v. TAXATION DIV. DIRECTOR

8 N.J. Tax 100 (1986)

ESTATE OF MEREDITH C. LAFFEY, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 10, 1986.

Attorney(s) appearing for the Case

Michael A. Guariglia for plaintiff (McCarter and English, attorneys).

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

LASSER, P.J.T.C.

Taxpayer contests a New Jersey transfer inheritance tax (N.J.S.A. 54:3-1 et seq.) deficiency assessment of $12,280.62 imposed on decedent's transfer to his spouse of that portion of his estate representing the residual portion of the marital trust. This matter is before the court on cross-motions for summary judgment. The facts are not in dispute.

Mr. Laffey died on March 20, 1982...

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