EST OF VAN RIPER v. DIRECTOR, TAX

Docket No. A-3024-16T4.

193 A.3d 878 (2018)

456 N.J. Super. 314

ESTATE OF Mary VAN RIPER, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided October 3, 2018.


Attorney(s) appearing for the Case

James J. Curry, Jr. , argued the cause for appellant (James J. Curry, Jr., attorney; James J. Curry, Jr. and Timothy J. Petrin , on the briefs).

Heather L. Anderson , Deputy Attorney General, argued the cause for respondent ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Heather L. Anderson, on the brief).

Andrew J. DeMaio argued the cause for amicus curiae New Jersey State Bar Association (New Jersey State Bar Association, attorneys; Robert B. Hille , Morristown, of counsel; Andrew J. DeMaio, Matawan, Glenn A. Henkel , Haddonfield, Jill Lebowitz , Bridgewater, and Heather G. Suarez , Roseland, on the brief).

Edward C. Eastman , Freehold, argued the cause for amicus curiae New Jersey Land Title Association (Davison, Eastman, Muñoz, Lederman & Paone, PA, attorneys; Michael J. Fasano , on the brief).

Before Judges Yannotti, Gilson and Natali.


The opinion of the court was delivered by

The Estate of Mary Van Riper (Estate) appeals from a judgment of the Tax Court, which upheld an assessment by the Director of the Division of Taxation (Division) of inheritance transfer taxes and interest upon the Estate. For the reasons that follow, we affirm.

I.

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