Search Rutgers Law Library N.J. Court Opinions

16 Leonard Meyerson v. Dir, Division of Taxation -- rank: 640

... were made in contemplation of death within the purview of N.J.S.A. 54:34-1(c); 2. An increase in the date-of-death value ... trading accounts maintained in Max's name. The relevant statute, N.J.S.A. 54:34-1, provides, in pertinent part: Except as provided in Section 54 ... were transfers in contemplation of death within the purview of N.J.S.A. 54:34-1(c). The decedent's residence, at 6102 Highland Place, in ... as transfers in contemplation of death within the purview of N.J.S.A. 54:34-1(c), as it is "unfair" to tax the same assets ...

docket:	12907-93
court:
decided:	1995-09-29
status:
citation:	15 N.J. Tax 128
Document Size:	54835

17 ESTATE OF BORIS SCHWARTZ, M.D. Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 567

... This appeal involves the calculation of inheritance tax liability under N.J.S.A. 54:34-1 to -5. Plaintiff challenges defendant’s disallowance of the deduction ...

docket:	02311-01
court:
decided:	2002-03-13
status:
citation:	20 N.J. Tax 59
Document Size:	35331

18 Estate of Josephine Pelligra, Gerald G. Schweighart, Sr., Executor v. Director, Division of Taxation, <br -- rank: 567

... includable in the estate for transfer inheritance tax purposes. See N.J.S.A. 54:34-1 c. The estate contends that the transfer was in consideration ...

docket:	04954-04
court:
decided:	2008-02-20
status:
citation:
Document Size:	18609

19 /usr/local/share/www/libweb/collections/courts/appellate/a1289-18.opn.html -- rank: 514

... 000, provided Hourihan survives the three-year look back period. N.J.S.A. 54:34-1. The fifth Trott criterion is also satisfied because there is ...

docket:
court:
decided:
status:
citation:
Document Size:	19924