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MILLAR v. BALDWIN

9 N.J. Tax 48 (1987)

HARRY C. MILLAR; AND MIDLANTIC NATIONAL BANK, A NATIONAL BANKING CORPORATION, AS EXECUTOR OF THE ESTATE OF HELEN M. MILLAR, DECEASED, PLAINTIFFS, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 27, 1987.

Attorney(s) appearing for the Case

William H. Burns, Jr. for plaintiffs (Burns and Van Note, attorneys).

David Katzenstein for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Plaintiffs contest a transfer inheritance tax assessment imposed by the Director on the termination of a mortgage with a balance of $152,306.86 at the death of Helen Millar, as a transfer taking effect at or after death, pursuant to N.J.S.A. 54:34-1(c).

The Facts.

The mortgage was received by Helen Millar and Joseph Millar, her husband, pursuant to an agreement dated July 30, 1980 with Harry Millar, Joseph's son. Harry...

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