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GRITZMACHER v. TAXATION DIV. DIRECTOR

2 N.J. Tax 489 (1981)

MARIA GRITZMACHER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 22, 1981.

Attorney(s) appearing for the Case

Maria Gritzmacher, plaintiff pro se.

Martin L. Wheelwright for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

CRABTREE, J.T.C.

Plaintiff seeks review of that portion of an assessment of the New Jersey Transfer Inheritance Tax Bureau subjecting the commuted value of a survivor's annuity to inheritance tax. The annuity was taxed as a transfer intended to take effect at or after decedent's death within the purview of N.J.S.A. 54:34-1(c) and N.J.A.C. 18:26-5.19. The amount in controversy is $768. Defendant moves for summary...

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