EHRINGER v. DIR., DIV. OF TAXATION

No. 009126-2008

24 N.J. Tax 599 (2009)

ESTATE OF FRANK J. EHRINGER, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

April 30, 2009.


Attorney(s) appearing for the Case

Robert J. Pansulla, for plaintiff (Gaccione, Pomaco & Malanga, P.C., attorneys).

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


DeALMEIDA, J.T.C.

At issue is whether the Director, Division of Taxation, properly denied as untimely plaintiff's request for a refund of estate tax. For the reasons explained more fully below, the court concludes that plaintiff failed to present its refund request within the statutorily defined period for doing so. The Director's final determination, therefore, must be upheld.

I. Findings of Fact

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