LUGANO v. DIR., DIV. OF TAX.

DOCKET NO. A-3948-13T4

28 N.J. Tax 562 (2015)

CLAUDETTE A. LUGANO, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided June 29, 2015.


Attorney(s) appearing for the Case

Andrew M. Epstein , argued the cause for appellant (Lampf, Lipkind, Prupis & Petigrow, P.A., attorneys; Mr. Epstein, on the briefs).

Heather Lynn Anderson , Deputy Attorney General, argued the cause for respondent ( John J. Hoffman , Acting Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Anderson, on the brief).

Before Judges Lihotz, Espinosa and Rothstadt.


Plaintiff Claudette A. Lugano challenges the legal conclusion of the Tax Court, which upheld the assessment by defendant Director, Division of Taxation for Transfer Inheritance Tax, due on monies plaintiff received upon the death of her partner Armin J. Lovi. Plaintiff argues the judge erred in...

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