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LUGANO v. DIR. DIV. OF TAXATION

DOCKET NO. 011442-2013

28 N.J. Tax 49 (2014)

CLAUDETTE LUGANO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided May 28, 2014.

Attorney(s) appearing for the Case

Andrew M. Epstein for plaintiff (Lipkind, Prupis & Petigrow, P.A., attorneys).

Heather Lynn Anderson for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).

FIAMINGO, J.T.C.

This is the court's opinion1 with respect to the parties' cross-motions for summary judgment. Claudette Lugano, ("Plaintiff"), the beneficiary of retirement benefits payable as a result of the death of Armin J. Lovi ("Decedent") contends that no NJ Transfer Inheritance Tax ("Transfer Tax") is payable with respect to those benefits. Director, Division of Taxation ("Director") asserts that no exemption from tax is available...

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