ESTATE OF BERG v. DIR., DIV. OF TAX.


17 N.J. Tax 256 (1998)

ESTATE OF HANNAH BERG, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

March 25, 1998


Attorney(s) appearing for the Case

David Katzenstein, for plaintiff (Goldfein & Joseph, attorneys).

Kevin Wolfe, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).


AXELRAD, J.T.C.

This is a transfer inheritance tax case (N.J.S.A., 54:33-1 to 37-8) in which taxpayer seeks review of a final assessment made by the Director of the Division of Taxation ("Director") in the amount of $33,280, and refund of this amount which it paid in satisfaction of the assessment. The deficiency arises from two inter vivos transfers, one of cash and the other of real estate made on behalf of Hannah Berg ("Hannah" or "decedent") by her...

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