BECKER v. DIRECTOR, DIV. OF TAXATION


20 N.J. Tax 499 (2002)

ESTATE OF LILLIAN BECKER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 17, 2002.


Attorney(s) appearing for the Case

Wesley B. Smith for plaintiff (Smith & Ely, P.A., attorneys).

Andrew L. Spivack for defendant (David Samson, Attorney General of New Jersey, attorney).


BIANCO, J.T.C.

This is the court's determination regarding the motion for summary judgment filed by plaintiff, Estate of Lillian Becker ("Estate"), and the cross-motion for summary judgment filed by defendant, Director, Division of Taxation ("Director").

The issue to be determined is whether the allowable deduction for an administrator's commission under N.J.S.A. 54:34-5(c), is calculated as a percentage of the gross fair market value of real...

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