1. Home
  2. Browse Decisions
  3. N.J.
  4. 26 N.J.
  5. 26 N.J. Tax 192 (2011)
 

ESTATE OF MUSCLE v. DIV. OF TAXATION

No. 001198-2010.

26 N.J. Tax 192 (2011)

ESTATE OF MUSCLE, BY ITS EXECUTRIX, LINDA JACKSON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 30, 2011.

Attorney(s) appearing for the Case

Frederick W. Rose for plaintiff (Lindabury, McCormick, Estabrook & Cooper, P.C., attorneys).

Jill C. McNally for defendant ( Paula T. Dow , Attorney General of New Jersey, attorney).

NARAYANAN, J.T.C.

This is the court's opinion in connection with the trial held in the above-captioned inheritance tax matter. The court finds that the defendant ("Director") properly determined that the decedent's reported gift of shares of stock in PSE & G to the decedent's executrix made within six months of his death, was in contemplation of his death and therefore taxable pursuant to N.J.S.A. 54:34-1(c).

UNDISPUTED FACTS

Peter...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases