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MAGUIRE EST. v. TAXATION DIV. DIRECTOR

9 N.J. Tax 437 (1987)

JOSEPHINE MAGUIRE ESTATE, THOMAS V. MAGUIRE, EXECUTOR, PLAINTIFF, v. DIRECTOR OF THE DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

December 24, 1987.

Attorney(s) appearing for the Case

Wesley B. Smith for plaintiff (Smith, Ely & Sullivan, attorneys).

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

LASSER, P.J.T.C.

In this action the executor under the will of Josephine Maguire contests a New Jersey transfer inheritance tax assessment on transfers of cash and stock by decedent to her family members. The New Jersey Transfer Inheritance Tax Bureau found these transfers to be taxable as gifts made in contemplation of death. Taxpayer has moved for summary judgment on the ground that the subject gifts are not a "material part" of decedent's estate and therefore the...

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