MORLEY v. DIR., DIV. OF TAXATION

DOCKET NO. 007443-2020.

32 N.J. Tax 366 (2021)

MICHAEL J. MORLEY, III, EXECUTOR OF ESTATE OF LINDA A. CERRITELLI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: June 7, 2021.


Attorney(s) appearing for the Case

Francis P. Maneri argued the cause for plaintiff ( Francis P. Maneri , Kristen L. Behrens , and Sarah Gremminger , on the brief; Dilworth Paxson, LLP, attorney).

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


This opinion decides the parties' respective summary judgment motions as to the amount includible in the above captioned estate for purposes of the New Jersey Estate Tax laws regarding plaintiff's survival claim action litigation. Under New Jersey law, a decedent's wrongful death provides two separate causes of action: one on behalf...

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