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DARRIN EST. v. TAXATION DIV. DIRECTOR

9 N.J. Tax 419 (1987)

ESTATE OF DAVID M. DARRIN, PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

Decided November 24, 1987.

Attorney(s) appearing for the Case

James C. Pitney for plaintiff (Pitney, Hardin, Kipp & Szuch, attorneys).

Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

The executor of the Estate of David M. Darrin (taxpayer) contests the valuation, for transfer inheritance tax purposes, of the life estate in the testamentary marital trust transferred by decedent to his wife. This matter was heard on cross-motions for summary judgment.

The Transfer Inheritance Tax Bureau of the Division of Taxation valued the decedent's wife's life estate using a mortality table...

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