LUSTGARTEN v. DIRECTOR, DIV. OF TAX.


281 N.J. Super. 275 (1995)

657 A.2d 456

ESTATE OF BAIER LUSTGARTEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided May 5, 1995.


Attorney(s) appearing for the Case

Gail L. Menyuk, Deputy Attorney General, argued the cause for appellant (Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Menyuk, on the brief).

Marie E. Ramos-Wright argued the cause for respondent (Malsbury & Armenante, attorneys; Frank P. Armenante, of counsel; Ms. Ramos-Wright, on the brief).

Before Judges PRESSLER, LANDAU and CONLEY.


The opinion of the court was delivered by PRESSLER, P.J.A.D.

The decedent Baier Lustgarten died at the age of 82 in 1990. A resident of New York State, he left an estate in excess of thirty-one million dollars, one of whose assets, located in New Jersey and valued at about six million dollars, is a nursery business and the extensive lands on which it is operated (New Jersey property). Concluding that under the term of the decedent's will the New Jersey property had...

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