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ESTATE OF HAMMERLE v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 342 (2005)

ESTATE OF VERA HAMMERLE, JAMES PRON, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 23, 2005.

Attorney(s) appearing for the Case

Ralph E. Polcari for plaintiff (Drazin & Warshaw, P.C., attorneys).

Heather Lynn Anderson for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

KAHN, J.T.C.

This case involves an inheritance tax assessment pursuant to N.J.S.A. 54:34-1, in the amount of $26,922.00, plus interest, against the Estate of Vera Hammerle (taxpayer or decedent). The assessment by the Director, Division of Taxation (Director) is based on the fact that on November 15, 1995, taxpayer's date of death, she was a record owner of property located at 35-37 Kolas Court, Middletown, New...

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