JIWUNGKUL v. DIR., DIV. OF TAX.

Not in source.

161 A.3d 767 (2017)

450 N.J.Super. 257

Rucksapol JIWUNGKUL, as Executor of the Estate of Maurice R. Connolly, Jr., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided May 30, 2017.


Attorney(s) appearing for the Case

Robyne D. LaGrotta argued the cause for appellant.

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

Before Judges Messano, Espinosa and Grall.


The opinion of the court was delivered by

Plaintiff Rucksapol Jiwungkul and Maurice R. Connolly, Jr. registered as domestic partners pursuant to the Domestic Partnership Act (DPA), N.J.S.A. 26:8A-2(d) on July 10, 2004. They chose not to enter into a civil union and, sadly...

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