Search Rutgers Law Library N.J. Court Opinions

1 DANIEL SICARDI v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... exercising jurisdiction over the probate of an estate” adjudges otherwise. N.J.S.A. 3B:18-14 provides for a range of commissions that “may be ... Ibid. ; N.J.A.C. 18:26-10(a). Unlike N.J.S.A. 3B:18-14, however, the Director’s regulation limits the deductibility of commissions ... 3A:10-2, and that same law, albeit replaced by N.J.S.A. 3B:18-14, is specifically incorporated in N.J.A.C. 18:26-7.10(a). 13 Although the terminology in N.J.S.A. 3B:18-14 is slightly different in that it allows commissions on property ... 26-7.10(a), as well as the incorporated statute, N.J.S.A. 3B:18-14, all require that there be a fiduciary who has rendered ... S.A. 3A:10-2 is the “source” of N.J.S.A. 3B:18-14). 14 In a letter to the Chancery Division, Ms. ...

docket:	00599-10
court:
decided:	2011-04-27
status:
citation:
Document Size:	59820

2 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 979

... tax return were made in accordance with the provisions of N.J.S.A. 3B:18-14, which provides for the entitlement to executor's commissions, plaintiff ... of $39,981.12 in accordance with the provisions of N.J.S.A. 3B:18-14. Attached to the complaint is a copy of the United ... of $39,981.12, which are calculated in accordance with N.J.S.A. 3B:18-14, the statutory provision dealing with executor's commissions. The order ... entitled to deduct the full amount of commissions based on N.J.S.A. 3B:18-14 and N.J.S.A. 54:34-5. The former ... of the fiduciary's accounts, according to actual services rendered. [ N.J.S.A. 3B:18-14.] The latter statutory provision is in Title 54, Taxation, and ... J.S.A. 3A:10-3, the predecessor statutes to N.J.S.A. 3B-18-14, which deals with "corpus received by the fiduciary." Additionally, ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

3 ESTATE OF LILLIAN BECKER, Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 973

... 000 of the gross value of the estate, pursuant to N.J.S.A. 3B:18-14 and N.J.A.C. 18:26-7.10(a ... or administrator's commissions shall be determined in accordance with N.J.S.A. 3B:18-14 1 as of the date of death of decedent as ... the corpus received by the fiduciary as set forth in N.J.S.A. 3B:18-14 is $172,500. In support of his contention that the ... other fashion than by taking the statutory percentage allowed by N.J.S.A. 3B:18-14 and applying it to the gross estate. The Director = s ... Director's cross-motion for summary judgment is denied. 1 N.J.S.A. 3B:18-14 defines how an administrator = s commission may be calculated. That ... would be allowed if there were but one fiduciary involved. [ N.J.S.A. 3B:18-14.] 2 In Estate of Talakowitsh , supra , 127 N.J. ...

docket:	04875-01
court:
decided:	2002-12-17
status:
citation:	20 N.J. Tax 499
Document Size:	52461

4 ESTATE OF BORIS SCHWARTZ, M.D. Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 922

... the commissions to which one fiduciary would be entitled under N.J.S.A. 3B:18-14, at a rate not exceeding 1% of all corpus for ... N.J.S.A. 3B:18-15 and amendment of N.J.S.A. 3B:18-14 effectuated by L. 2000, c. 29 §§ 1 and ... effect. Before amendment by L. 2000, c. 29, § 1, N.J.S.A. 3B:18-14 provided that commissions payable to one fiduciary were specific percentages ... the fiduciary’s accounts, according to actual services rendered.” N.J.S.A. 3B:18-14. As amended by L. 2000, c. 29, § 1, the ... to take the position that it is not bound by N.J.S.A. 3B:18-14 unless a court has approved such commissions. However, current practice ... estates with greater predictability and certainty, this bill would amend [ N.J.S.A. ] 3B:18-14 to clarify that a fee calculated pursuant to the ...

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

5 ROBERT D. BORTECK, PC v. FREDERICK KENNEDY -- rank: 882

... that proceeding . . . seek approval for their own fiduciary commissions under N.J.S.A. 3B:18-14 and for the attorney[']s fees that they seek to ...

docket:	a3819-21
court:	NJ Superior Court Appellate Division
decided:	2024-01-22
status:	Unpublished
citation:
Document Size:	34151

6 IN THE MATTER OF THE ESTATE OF DOMENICK DENORA -- rank: 805

... indicated that he had paid himself commissions as authorized by N.J.S.A. 3B:18-14, which allows a fiduciary to be paid a commission in ... Martin D. Hauptman, agreed that the commissions were authorized by N.J.S.A. 3B:18-14, and he expressed no opinion that the commissions should be ... court. In this matter, the court had the discretion under N.J.S.A. 3B:18-14 to reduce Krivak's commissions but appellant failed to carry ...

docket:	a3101-11
court:	NJ Superior Court Appellate Division
decided:	2012-12-24
status:	unpublished
citation:
Document Size:	27400

7 IN THE MATTER OF THE TRUST OF RAY D. POST -- rank: 802

... of action.' If Valley chose to diversify the portfolio, 4 N.J.S.A. 3B:18-14. 5 A-0929-16T1 it could choose to notify [Enid ... claims that Valley was not entitled to corpus commissions under N.J.S.A. 3B:18-14 based upon Ray's fee agreement with Peoples, as well ... or at least reduced, due to its 'materially deficient performance,' N.J.S.A. 3B:18-14,8 including violation of the retention clause, 8 The statute ... these circumstances, Judge Hansbury properly ruled it was too late. [N.J.S.A 3B:18-14]. 34 A-0929-16T1 Deborah also challenges the summary judgment ...

docket:	a0929-16
court:	NJ Superior Court Appellate Division
decided:	2018-08-15
status:
citation:
Document Size:	68704

8 /usr/local/share/www/libweb/collections/courts/appellate/a2499-17.opn.html -- rank: 785

... the co-executors on the estate property, in accordance with N.J.S.A. 3B:18-14, of $91,202.41 and on A-2499-17T2 5 ... in the court's determination defendants were entitled to commissions. N.J.S.A. 3B:18-14 permits commissions of 5% on the first $200,000; 3 ...

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court:
decided:
status:
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Document Size:	56988

9 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 761

... estate and the inheritance tax rely upon State probate law ( N.J.S.A. 3B:18-14) as to allowable executors’ commissions, does not mean that N ... a mandatory allowance of the same (unless objected to) by N.J.S.A. 3B:18-14. 3 N.J.S.A. 54:34-5(c) provides ...

docket:	15173-122
court:	NJ Tax Court
decided:	2014-04-15
status:	unpublished
citation:
Document Size:	35041

10 IN THE MATTER OF THE ESTATE OF ANTHONY J. NAPOLEON -- rank: 711

... trouble and risk" undertaken by that claimant as an administrator. N.J.S.A. 3B:18-14. How the statutory commission should be awarded or divided, like ...

docket:	a0919-09
court:	New Jersey Superior Court Appellate Division
decided:	2010-07-07
status:	unpublished
citation:
Document Size:	46399

11 IN THE MATTER OF THE ESTATE OF ANTHONY J. NAPOLEON -- rank: 711

... trouble and risk" undertaken by that claimant as an administrator. N.J.S.A. 3B:18-14. How the statutory commission should be awarded or divided, like ...

docket:	a1087-09
court:	New Jersey Superior Court Appellate Division
decided:	2010-07-07
status:	unpublished
citation:
Document Size:	46399

12 In the Matter of the Estate of Madeleine Stockdale, Deceased -- rank: 694

... 3B:18-13, and based on the estate corpus, see N.J.S.A. 3B:18-14, which would be payable from estate assets. Therefore, the surcharge ...

docket:	a-121-06
court:
decided:	2008-07-21
status:
citation:	196 N.J. 275
Document Size:	118744

13 IN RE THE ESTATE OF MARIE O'SHEA -- rank: 530

... 7 excess over $200,000 up to $1,000,000.' N.J.S.A. 3B:18-14. A commission may be reduced 'upon application by a beneficiary ...

docket:	a0852-17
court:	NJ Superior Court Appellate Division
decided:	2018-10-10
status:	Unpublished
citation:
Document Size:	16238

14 IN THE MATTER OF THE ESTATE OF SUSAN J. PORTO Deceased -- rank: 526

... permitted under N.J.S.A. 3B:18-13 and N.J.S.A. 3B:18-14, respectively. 'An executor is generally entitled to a commission based ...

docket:	a0636-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-10
status:	Unpublished
citation:
Document Size:	41636

15 IN THE MATTER ESTATE OF DORIS SUMMERLYN, DECEASED. -- rank: 513

... control the amount of commissions ultimately allowed by the court. ���� N.J.S.A. 3B:18-14 provides the maximum percentages allowed as corpus commissions as follows ... 50 N.J. at 145. ����Hence, it is clear that N.J.S.A. 3B:18-14 sets forth the maximum allowable percentages for calculating the base ...

docket:	a2969-98
court:	njappellate
decided:	2000-01-11
status:	published
citation:	327 N.J.Super. 269
Document Size:	15130