ESTATE OF KOSAKOWSKI v. DIRECTOR

No. 004620-2005.

26 N.J. Tax 21 (2011)

ESTATE OF STANLEY KOSAKOWSKI, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

April 11, 2011.


Attorney(s) appearing for the Case

Richard B. Nashel , for Estate of Stanley Kosakowski (Nashel & Nashel, attorneys).

Heather Lynn Anderson for defendant, Director, Division of Taxation ( Paula T. Dow , Attorney General of New Jersey, attorneys).


BIANCO, J.T.C.

Defendant, Director, Division of Taxation ("the Director"), and the plaintiff, Estate of Stanley Kosakowski ("the Estate"), filed cross-motions for summary judgment with regard to the Director's denial of a $109,545 refund claim made by the Estate. This opinion shall serve as the court's determination of said cross-motions.

The Director asserts that the Estate's refund claim was properly denied since this matter is distinguishable from Oberhand...

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