1. Home
  2. Browse Decisions
  3. N.J.
  4. 22 N.J.
  5. 22 N.J. Tax 537 (2005)
 

ESTATE OF FROST v. DIRECTOR, DIV. OF TAX.

22 N.J. Tax 537 (2005)

ESTATE OF GRACE M. FROST, DECEASED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 16, 2005.

Attorney(s) appearing for the Case

William B. Butler for plaintiff (William B. Butler Law Offices, attorney).

Heather L. Anderson for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

This case requires the court to determine when the New Jersey Transfer Inheritance Tax, N.J.S.A. 54:33-1 to 54:36-7, becomes due and payable on a post-death payment in settlement of a pre-death liability to the decedent. In this case, that determination will enable the court to decide how much interest the plaintiff's estate owes on the tax attributable to that settlement payment. The precise issue in this case is whether interest should accrue...

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