GIFFORD v. DIRECTOR, DIV. OF TAXATION


15 N.J. Tax 51 (1995)

EILEEN GIFFORD, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 7, 1995.


Attorney(s) appearing for the Case

Deborah E.K. McCracken for plaintiff (Andrew N. Yurick, attorney).

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


RIMM, J.T.C.

This is a transfer inheritance tax matter in which defendant moves for summary judgment dismissing the complaint filed in this matter on May 17, 1994, on the ground that it was not filed in a timely manner. The tax was imposed in accordance with N.J.S.A. 54:34-1, transfers taxable, and N.J.S.A. 54:34-2, rates of taxation. Defendant's motion is made pursuant to N.J.S.A. 54:34-13, appeal from appraisal or assessment, which provides...

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