Search Rutgers Law Library N.J. Court Opinions

1 IN THE MATTER OF THE ESTATE OF SIDNEY STARK -- rank: 1000

... N.J.S.A. 3B:24-1 to -8. Specifically, N.J.S.A. 3B:24-2 provides that whenever an estate is required to pay federal ...

docket:	a3913-09
court:	NJ Superior Court Appellate Division
decided:	2011-08-24
status:	unpublished
citation:
Document Size:	45440

2 CHRISTINE RIEDL v. CORINNE ECONOMAKI -- rank: 940

... granting defendant's cross-motion for summary judgment. She cites N.J.S.A. 3B:24-2, New Jersey's apportionment statute, along with general principles of ... law. 2 We begin by addressing Christine's contention that N.J.S.A. 3B:24-2, coupled with principles of equity, dictate the outcome of this ... IRS, not the executor. To the extent plaintiff relies upon N.J.S.A. 3B:24-2, that statute bears no relevance here, and the court properly declined to apply it. N.J.S.A. 3B:24-2 directs apportionment of estate tax liability among transferees "except in ... any other person interested in the Grantor's estate." Thus, N.J.S.A. 3B:24-2 is inapplicable, despite the estate's illiquidity. In re Estate ...

docket:	a5500-14
court:	NJ Superior Court Appellate Division
decided:	2016-09-30
status:	unpublished
citation:
Document Size:	36124

3 DEBRA L. McAULIFFE et al. v. CANDY BENISH -- rank: 718

... a case where a testator otherwise directs in his will." N.J.S.A. 3B:24-2. The apportionment is made in "the same ratio to the ... a case where a testator otherwise directs in his will," N.J.S.A. 3B:24-2, and he argued decedent's will contained "a pretty clear ... a case where a testator otherwise directs in his will ." N.J.S.A. 3B:24-2 (emphasis added). Thus, the Florida apportionment statute requires a heightened ...

docket:	A2931-06
court:	NJ Superior Court Appellate Division
decided:	2008-05-13
status:	unpublished
citation:
Document Size:	43889

4 IN THE MATTER OF THE ESTATE OF SHELDON SOMMERS -- rank: 466

... estate," and therefore it was not subject to apportionment under N.J.S.A. 3B:24-2. He also considered his own determination that "Dr. Sommers['] gift ...

docket:	a3417-08
court:	superior court appellate division
decided:	2010-05-25
status:	unpublished
citation:
Document Size:	25015