ESTATE OF VAN RIPER v. TAXATION

A-51 September Term 2018 082000.

226 A.3d 55 (2020)

241 N.J. 115

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

Supreme Court of New Jersey.

Decided February 5, 2020.


Attorney(s) appearing for the Case

James J. Curry, Jr. , argued the cause for appellant (Law Office of James J. Curry, Jr., attorneys; James J. Curry, Jr. , and Timothy J. Petrin , on the brief).

Heather Lynn Anderson , Deputy Attorney General, argued the cause for respondent ( Gurbir S. Grewal , Attorney General, attorney; Melissa Dutton Schaffer , Assistant Attorney General, of counsel, and Heather Lynn Anderson , on the brief).

Andrew J. DeMaio argued the cause for amicus curiae New Jersey State Bar Association (New Jersey State Bar Association, attorneys; Evelyn Padin , President, of counsel, Hoboken, John E. Keefe, Jr. , Red Bank , Andrew J. DeMaio , Matawan, Glenn A. Henkel , Haddonfield, Jill Lebowitz , Bridgewater, and Heather G. Suarez , on the brief).

Edward C. Eastman, Jr. , Freehold, argued the cause for amicus curiae New Jersey Land Title Association (Davison, Eastman, Munoz, Lederman & Paone, attorneys; Peter A. Chacanias , on the brief).


New Jersey is one of a handful of states with an inheritance tax. According to the New Jersey Division of Taxation (Division), a common estate-planning strategy adopted by married couples in light of that tax is a transfer of property during the lifetime of the couple into two trusts, leaving each...

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