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GRAY v. DIR., DIV. OF TAXATION

DOCKET NO. 000120-2013

28 N.J. Tax 28 (2014)

ANDREW GRAY, III, EXECUTOR FOR THE ESTATE OF BEATRICE JOCHMAN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

As Corrected May 8, 2014.

Attorney(s) appearing for the Case

Raphael G. Jacobs for plaintiff (Law Offices of Jacobs & Bell, P.A., attorneys).

David B. Bender for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).

ANDRESINI, J.T.C.

This is the court's opinion with respect to the parties' cross-motions for summary judgment. Andrew Gray, III, Executor for the Estate of Beatrice Jochman ("Plaintiff") contends that the inheritance tax for Ms. Jochman's estate should not be based on the inclusion of the values of the Beatrice Jochman Unitrust and the Beatrice Jochman Residence Trust. The Director, Division of Taxation ("Director") contends that the transfers were made in contemplation...

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