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DARRIN EST. v. TAXATION DIV. DIRECTOR

11 N.J. Tax 482 (1991)

ESTATE OF DAVID M. DARRIN, PLAINTIFF, v. DIRECTOR OF THE DIVISION OF TAXATION (TRANSFER INHERITANCE TAX BUREAU), DEFENDANT.

Tax Court of New Jersey.

March 8, 1991.

Attorney(s) appearing for the Case

James C. Pitney for plaintiff (Pitney, Hardin, Kipp & Szuch, attorneys).

Herbert K. Glickman for defendant (Robert J. Del Tufo, Attorney General, attorney).

LASSER, P.J.T.C.

This case presents a question of the constitutionality of the use of gender-based mortality tables to value life estates and, thereby, determine transfer inheritance tax liability. The complaint was filed by the executor of the Estate of David M. Darrin after the New Jersey Transfer Inheritance Tax Bureau of the Division of Taxation in the Department of the Treasury (bureau) valued decedent's widow's life estate using a female mortality table. Taxpayer...

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