1. Home
  2. Browse Decisions
  3. N.J.
  4. 2 N.J.
  5. 2 N.J. Tax 121 (1981)
 

HERSCHBERG v. DIRECTOR, DIVISION OF TAXATION

2 N.J. Tax 121 (1981)

PAULA HERSCHBERG, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF MEYER HERSCHBERG, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 20, 1981.

Attorney(s) appearing for the Case

Kozinn and Bank for plaintiff (Marshall H. Kozinn appearing).

John Degnan, Attorney General, for defendant (Martin L. Wheelwright, Deputy Attorney General, appearing).

HOPKINS, J.T.C.

Plaintiff is the executrix of the estate of a non-resident decedent who owned real estate in New Jersey at the time of his death.

The defendant subjected the New Jersey real estate to the New Jersey Inheritance Tax under the provisions of N.J.S.A. 54:34-3. That section provides, in general, that an estate of a non-resident decedent must pay a proportionate share of the New Jersey Inheritance Tax computed as if the decedent had been a...

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