1. Home
  2. Browse Decisions
  3. N.J.
  4. 16 N.J.
  5. 16 N.J. Tax 157 (1996)
 

OFF v. DIV. OF TAXATION FOR THE STATE

16 N.J. Tax 157 (1996)

LOUIS B. OFF, EXECUTOR OF THE ESTATE OF LOIS ECKEL, PLAINTIFF, v. DIVISION OF TAXATION FOR THE STATE OF NEW JERSEY AND TRANSFER INHERITANCE TAX BUREAU, DEFENDANT.

Tax Court of New Jersey

Decided July 17, 1996.

Attorney(s) appearing for the Case

Theodore S. Ridgway, Linwood, for plaintiff (Ridgway and Ridgway, attorneys).

Paul Tannenbaum, Trenton, for defendant (Deborah T. Poritz, Attorney General of the State of New Jersey, attorney).

RIMM, J.T.C.

This is a transfer inheritance tax matter in which the Director, Division of Taxation, moves for summary judgment. The Director contends that the complaint must be dismissed under N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) because plaintiff neither protested the Director's assessment nor filed a complaint in the Tax Court to challenge the assessment within ninety days of the date the assessment was made.

I

The decedent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases