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FORBES v. DIRECTOR, DIV. OF TAXATION

14 N.J. Tax 257 (1994)

MALCOLM S. FORBES, JR., EXECUTOR OF THE ESTATE OF MALCOLM S. FORBES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

Decided August 24, 1994.

Attorney(s) appearing for the Case

John Kandravy and Bryan E. Bloom for plaintiff (Shanley & Fisher, attorneys).

Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

LASSER, J.T.C.

This case involves the New Jersey estate tax, a tax imposed in addition to the transfer inheritance tax, on the estates of resident decedents where the State inheritance taxes paid are not sufficient to fully absorb the federal state death tax credit (federal credit) allowed under § 2011 of the Internal Revenue Code (IRC). The federal credit reduces the federal estate tax by a percentage of the adjusted taxable estate upon proof of payment of state...

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