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ESTATE OF STEVENSON v. DIR. OF TAX

23 N.J. Tax 583 (2008)

ESTATE OF STEVENSON, PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion February 19, 2008.

Attorney(s) appearing for the Case

Richard T. DeCou, for plaintiff (Capehart & Scatchard, P.A., attorneys).

Heather Lynn Anderson, for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

MENYUK, J.T.C.

Plaintiff contests an additional assessment of estate tax made by defendant Director, Division of Taxation ("Director") pursuant to N.J.S.A. 54:38-1, as amended by L. 2002, c. 31, § 1. The dispute turns on whether, in computing the tax, the Director properly deducted from the residuary estate federal estate tax that would have been due had the decedent died before January 1, 2002, but which was not actually due under the federal...

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