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SHEDLOCK v. DIR., DIV. OF TAX.

Docket No.: 008644-2018.

31 N.J. Tax 175 (2019)

VALERIE SHEDLOCK AND JUDITH SOLAN, COEXECUTORS OF THE ESTATE OF ANTHONY CALLEO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: April 30, 2019.

Attorney(s) appearing for the Case

Stephen L. Klein , Fort Lee, for plaintiffs (Law Office of Stephen L. Klein, attorney).

Miles Eckardt for defendant ( Gurbir S. Grewal , Attorney General of New Jersey, attorney).

This opinion shall serve as the court's determination of cross-motions for summary judgment concerning the appeal by plaintiffs, Valerie Shedlock and Judith Solan ("Heirs"), of the assessment by defendant, the Director of the Division of Taxation ("Director") with regard to the Heirs' New Jersey inheritance tax liability for tax year...

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