BIANCO, J.T.C.
This is the court's determination regarding the motion for summary judgment filed by plaintiff, Estate of Lillian Becker ("Estate"), and the cross-motion for summary judgment filed by defendant, Director, Division of Taxation ("Director").
The issue to be determined is whether the allowable deduction for an administrator's commission under N.J.S.A. 54:34-5(c), is calculated as a percentage of the gross fair market value of real...
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