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CARLIN v. DIRECTOR, DIV. OF TAXATION

19 N.J. Tax 545 (2001)

JOHN J. CARLIN, ADMINISTRATOR, ESTATE OF RITA D. CARLIN, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion dated September 24, 2001.

Attorney(s) appearing for the Case

Basil F. O'Connor, for plaintiff (Schenck, Price, Smith & King, L.L.P., attorneys).

Mala Narayanan, for defendant (John J. Farmer, Jr., Attorney General, attorney).

KUSKIN, J.T.C.

Plaintiff appeals an assessment of Transfer Inheritance Tax with respect to an Individual Retirement Account (referred to hereafter as "the IRA") inherited by him from his sister. Plaintiff contends that, in determining his tax liability, the value of the IRA should be reduced based on the federal and New Jersey income taxes payable in connection with its distribution. Defendant contends that any such reduction...

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