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ESTATE OF KOSAKOWSKI v. DIRECTOR

No. 004620-2005.

26 N.J. Tax 21 (2011)

ESTATE OF STANLEY KOSAKOWSKI, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

April 11, 2011.

Attorney(s) appearing for the Case

Richard B. Nashel, for Estate of Stanley Kosakowski (Nashel & Nashel, attorneys).

Heather Lynn Anderson for defendant, Director, Division of Taxation (Paula T. Dow, Attorney General of New Jersey, attorneys).

BIANCO, J.T.C.

Defendant, Director, Division of Taxation ("the Director"), and the plaintiff, Estate of Stanley Kosakowski ("the Estate"), filed cross-motions for summary judgment with regard to the Director's denial of a $109,545 refund claim made by the Estate. This opinion shall serve as the court's determination of said cross-motions.

The Director asserts that the Estate's refund claim was properly denied since this matter is distinguishable from Oberhand...

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