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DE ROSA v. DEPT. OF TREAS.

No. A-2995-14T1.

29 N.J. Tax 482 (2016)

PETER DE ROSA, EXECUTOR, PLAINTIFF-APPELLANT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided July 19, 2016.

Attorney(s) appearing for the Case

Alan R. Adler argued the cause for appellant.

Heather Lynn Anderson , Deputy Attorney General, argued the cause for respondent ( Robert Lougy , Acting Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Ms. Anderson, on the brief).

Before Judges Reisner, Hoffman and Whipple.

PER CURIAM

Plaintiff Peter De Rosa, executor of the estate of Joseph Rendeiro, appeals from a July 28, 2014 Tax Court order granting summary judgment in favor of defendant New Jersey Department of the Treasury, Division of Taxation (Division). Plaintiff also challenges the Tax Court's January 22, 2015 order calculating plaintiff's remaining tax liability at $96,054.01, and denying the estate the benefit of the 2009 Tax Amnesty Program (Amnesty Program). We...

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