DONOVAN v. BALDWIN, DIRECTOR, DIV. OF TAXATION


10 N.J. Tax 224 (1988)

E. MICHAEL DONOVAN, EXECUTOR OF THE ESTATE OF ZELLA VAN IDERSTINE, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

October 11, 1988.


Attorney(s) appearing for the Case

E. Michael Donovan for plaintiff.

Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).


CRABTREE, J.T.C.

This is an inheritance tax case wherein plaintiff seeks review of defendant's assessment of $79,256.89. Plaintiff contends that estate distributions to certain charities, aggregating $236,000, were nontaxable transfers.

The sole issue is whether the distributions in question, made pursuant to court order in a will contest to charitable organizations not named in decedent's will, should be treated...

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