The opinion of the court was delivered by
YANNOTTI, J.A.D.
Plaintiff Estate of Frank J. Ehringer appeals from a judgment entered by the Tax Court on April 30, 2009, affirming a determination by defendant, Director of the New Jersey Division of Taxation, denying plaintiff's claim for a refund of taxes paid pursuant to the New Jersey Estate Tax, N.J.S.A. 54:38-1 to -16. We affirm.
The following facts are pertinent to our decision. Frank J. Ehringer...
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