1. Home
  2. Browse Decisions
  3. N.J.
  4. 22 N.J.
  5. 22 N.J. Tax 422 (2005)
 

RAPPEPORT v. DIRECTOR, DIV. OF TAX.

22 N.J. Tax 422 (2005)

DAVID A. RAPPEPORT AND MARTHA A. WOODS, EXECUTORS, ESTATE OF LORRAINE K. RAPPEPORT, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 27, 2005.

Attorney(s) appearing for the Case

Basil F. O'Connor, for plaintiff (Schenck, Price, Smith & King, attorneys).

Mala Narayanan, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiffs appeal an assessment of New Jersey estate tax imposed by defendant, Director of the New Jersey Division of Taxation (the "Director"). The assessment, in the amount of $32,600 plus interest, resulted from the disclaimer by plaintiff David A. Rappeport ("Mr. Rappeport") of a bequest from his deceased wife, Lorraine K. Rappeport ("Mrs. Rappeport") and the retroactive application to the disclaimed bequest of amendments to N.J.S.A. 54:38...

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