RESIDUARY TRUST v. DIRECTOR

DOCKET NO. A-3636-12T1

28 N.J. Tax 541 (2015)

RESIDUARY TRUST A U/W/O FRED E. KASSNER, MICHELLE KASSNER, TRUSTEE, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided May 28, 2015.


Attorney(s) appearing for the Case

Ramanjit K. Chawla , Deputy Attorney General, argued the cause for appellant ( John J. Hoffman , Acting Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Chawla, on the brief).

John L. Berger argued the cause for respondent (Lowenstein Sandler, LLP, attorneys; Mr. Berger, on the brief).

Before Judges REISNER and HAAS.


The Director of the State Division of Taxation (Division or State) appeals from a January 3, 2013 decision of the Tax Court holding that the taxpayer, the Residuary Trust A U/W/O Fred E. Kassner (the Trust or the taxpayer), did not owe $192,379 in taxes plus interest and penalties, on the Trust...

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