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IN RE ESTATE OF ROMNES

148 N.J. Super. 401 (1977)

372 A.2d 1115

IN THE MATTER OF THE ESTATE OF HAAKON I. ROMNES, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided March 10, 1977.

Attorney(s) appearing for the Case

Mr. Robert D. Borteck argued the cause for appellant (Messrs. Pitney, Hardin & Kipp, attorneys; Mr. Donald B. Kipp of counsel).

Mr. Herbert K. Glickman, Deputy Attorney General argued the cause for respondent (Mr. William F. Hyland, Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General of counsel).

Before Judges LYNCH, MILMED and ANTELL.

PER CURIAM.

This is an appeal from an assessment of New Jersey Transfer Inheritance Tax and the examiner's findings of fact and law. The question presented is whether the federal income tax liability of decedent's widow on the proceeds of a pension provided by decedent's employer may be applied in reduction of the pension's "clear market value" within the meaning of N.J.S.A. 54:34-5. The plan under which the pension is to be paid is a noncontributory, "qualified...

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