MEYERSON v. DIRECTOR, DIV. OF TAXATION


15 N.J. Tax 128 (1995)

LEONARD MEYERSON, EXECUTOR OF THE ESTATE OF EMILY ELLEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 29, 1995.


Attorney(s) appearing for the Case

Otto J. Scerbo for plaintiff (Miller, Meyerson, Schwartz & Corbo, attorneys).

Joseph P. Horan, II for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


CRABTREE, J.T.C.

This is a transfer inheritance tax case wherein plaintiff seeks review of a deficiency assessment made by defendant in the amount of $109,757.41, including interest calculated to October 20, 1993. The deficiency arises from two audit adjustments:

1. Three inter vivos transfers in trust made by the decedent, Emily Ellen, on September 2, 1989, in the aggregate amount of $612,656, which defendant...

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