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JOHNSON EST. v. TAX DIV. DIR.

11 N.J. Tax 102 (1990)

ESTATE OF MARY CHICK JOHNSON, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 21, 1990.

Attorney(s) appearing for the Case

Allen D. Porter for plaintiff (Miller, Porter & Muller, attorneys).

Herbert K. Glickman for defendant (Robert J. Del Tufo, Attorney General of the State of New Jersey, attorney).

LASSER, P.J.T.C.

This case involves the interpretation of an inter vivos trust instrument and the New Jersey transfer inheritance tax consequences. Both parties have moved for summary judgment. The sole issue is whether the corpus of the trust should be included in the grantor's estate as a "transfer intended to take effect in possession or enjoyment at or after ... death" pursuant to N.J.S.A. 54:34-1(c). The facts have been stipulated.

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