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IN RE ROTH ESTATE

6 N.J. Tax 455 (1984)

IN THE MATTER OF THE ESTATE OF MARY E. ROTH, DECEASED.

Tax Court of New Jersey.

May 25, 1984.

Attorney(s) appearing for the Case

Thomas H. Sullivan, for Rose Marie Meyer (Smith, Ely, Smorodsky & Sullivan, attorneys).

Martin L. Wheelwright for Director of the Division of Taxation, Department of the Treasury (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer Rose Marie Meyer contests a determination by the Director of the Division of Taxation that deferral of repayment of the principal of three mortgage loans by decedent Mary E. Roth shortly before her death constitutes a transfer to taxpayer in contemplation of death, and that the value of the transfer is taxable under the Transfer Inheritance Tax Act, N.J.S.A. 54:33-1 et seq. The Director valued the transfer at $34,193 and imposed...

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