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ESTATE OF LUSTGARTEN v. DIRECTOR, DIVISION OF TAXATION

15 N.J. Tax 1 (1994)

ESTATE OF BAIER LUSTGARTEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 18, 1994.

Attorney(s) appearing for the Case

Frank P. Armenante for plaintiff (Malsbury, Armenante & Podraza, P.C., attorneys).

Gail L. Menyuk for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

DOUGHERTY, J.T.C.

THE ISSUE: Was the transfer of real and tangible personal property to a testamentary trust by a nonresident decedent subject to the ratio tax provided under N.J.S.A. 54:34-3?

THE FACTS: Baier Lustgarten (the "Decedent") died testate on April 4, 1990, domiciled in the State of New York. Decedent was survived by his wife, Elizabeth Lustgarten (the "Surviving

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