1. Home
  2. Browse Decisions
  3. N.J.
  4. 10 N.J.
  5. 10 N.J. Tax 435 (1989)
 

HEINE v. TAXATION DIV. DIRECTOR

10 N.J. Tax 435 (1989)

FREDERICK E. HEINE, WILLIAM A. HEINE, III, AND ROBIN PETERSON, CO-EXECUTORS FOR THE ESTATE OF WILLIAM A. HEINE, JR., PLAINTIFFS, v. DIRECTOR OF NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 10, 1989.

Attorney(s) appearing for the Case

Bruce E. Mantell, for plaintiffs (Norris, McLaughlin & Marcus, attorneys).

Mary R. Hamill, for defendant (Peter N. Perretti, Jr., Atty. Gen., attorney).

LASSER, P.J.T.C.

In their complaint, plaintiffs, executors of the estate of William A. Heine, Jr., deceased ("decedent"), contest the determination of the Director of the Division of Taxation that the transfer to decedent's former spouse of a life estate in a testamentary trust is taxable as a transfer intended to take effect at death. The executors did not include the value of the life estate in the inheritance tax return on the ground that, prior to his death, decedent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases