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SCHWARTZ v. DIRECTOR, DIV. OF TAXATION

20 N.J. Tax 59 (2002)

ESTATE OF BORIS SCHWARTZ, M.D., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion dated April 15, 2002.

Attorney(s) appearing for the Case

Douglas E. Schwartz, for plaintiff.

Andrew L. Spivack, D.A.G. for defendant (David Samson, Attorney General of New Jersey attorney).

KUSKIN, J.T.C.

This appeal involves the calculation of inheritance tax liability under N.J.S.A. 54:34-1 to -5. Plaintiff challenges defendant's disallowance of the deduction of an additional executor's commission in the amount of one percent of estate corpus. The additional commission was claimed because the estate had more than one executor. Defendant moves for summary judgment dismissing the appeal. For the reasons...

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