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ESTATE OF TAYLOR v. DIV. OF TAXATION

No. 011792-2009

25 N.J. Tax 398 (2010)

ESTATE OF ALVINA TAYLOR, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

February 24, 2010.

Attorney(s) appearing for the Case

Matthew Wolfberg for plaintiff (Wolfberg & Wolfberg. LLC, attorneys).

Heather Lynn Anderson for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

NARAYANAN, J.T.C.

Defendant, Director, Division of Taxation ("Director") moves for summary judgment to dismiss the complaint on grounds that plaintiffs refund claim for New Jersey inheritance tax was untimely pursuant to N.J.S.A. 54:35-10. Plaintiff cross-moves for summary judgment on grounds that it is entitled to a refund of overpaid estimated inheritance tax under the pre-2008 version of N.J.A.C. 18:26-10.10.

For the reasons set forth below...

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