PAUL v. DIR., DIV. OF TAX.

DOCKET No. 000307-2016.

31 N.J. Tax 577 (2020)

CARMINE PAUL, EXECUTOR, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

Decided June 2, 2020.


Attorney(s) appearing for the Case

Thomas M. Wolfe , for plaintiff (Wolfe Ossa Law, attorneys).

Heather Lynn Anderson , for defendant ( Gurbir S. Grewal , Attorney General of New Jersey, attorney).


This opinion resolves the motion for summary judgment filed by the Director, Division of Taxation ("Defendant"). Carmine Paul acting as Executor ("Plaintiff") for the estate of Joseph Polastro ("Decedent") challenged Defendant's decision to include in Decedent's estate and levy inheritance tax on the assets of an inter vivos trust...

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