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TAYLOR v. DIR., DIV. OF TAXATION

No. A-3501-09T3.

28 A.3d 852 (2011)

422 N.J. Super. 336

ESTATE OF Alvina TAYLOR, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided October 6, 2011.

Attorney(s) appearing for the Case

Wolfberg & Wolfberg, attorneys for appellant Estate of Alvina Taylor (Matthew Wolfberg, Union City, of counsel and on the brief).

Paula T. Dow , Attorney General, attorney for respondent Director, Division of Taxation (Melissa H. Raksa, Assistant Attorney General, of counsel; Heather Lynn Anderson, Deputy Attorney General, on the brief).

Before Judges A.A. RODRÍGUEZ, C.L. MINIMAN and LEWINN.

The opinion of the court was delivered by RODRÍGUEZ, A.A., P.J.A.D.

The Estate of Alvina Taylor appeals from the decision of the Tax Court, published at 25 N.J.Tax 398 (Tax 2010), granting the Director, Division of Taxation, summary judgment dismissing the Estate's complaint with prejudice and denying an inheritance tax refund. We affirm.

The operative facts are fully set forth in the Tax Court opinion. We only provide...

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