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SMITH v. NJ DIV. OF TAX

No. 015163-2013.

29 N.J. Tax 408 (2016)

ESTATE OF PHILLIP J. SMITH, DECEASED, JUDITH HEIMER, EXECUTOR, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: September 28, 2016.

Attorney(s) appearing for the Case

Matthew E. Moloshok for plaintiff (Hellring Lindeman Goldstein & Siegal, LLP, attorneys; David N. Narciso, on the briefs).

Heather Anderson for defendant (Christopher S. Porrino, Attorney General of New Jersey, attorney).

This constitutes the court's opinion in the above-referenced matter.

Plaintiff, Estate of Phillip J. Smith, Deceased, Judith Heimer, Executor ("Estate") challenges defendant, Director, Division of Taxation's ("Taxation") determination of inheritance tax obligations. At issue is the imposition of inheritance tax on New Jersey...

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