Search Rutgers Law Library N.J. Court Opinions

1 VALERIE SHEDLOCK v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... by summary judgment is appropriate. APPLICABLE LAW A. Inheritance Tax N.J.S.A. 54:34-1 imposes tax upon “the transfer of property, real or ... in possession or enjoyment at or after such death.” N.J.S.A. 54:34-1. The second paragraph of N.J.S.A. 54:34-1(c) provides a presumption that a transfer which was made ... or held to have been made in contemplation of death. [ N.J.S.A. 54:34-1(c) (emphasis added).] Similarly, N.J.S.A. 54:34-1.1 extends a presumption that a transfer made more than ... v. Schad, 160 N.J. 156 , 170 (1999)). ANALYSIS A. N.J.S.A. 54:34-1(c): Transfer Made in Contemplation of Death 5 Although ...

docket:	08644-18
court:	NJ Tax Court
decided:	2019-04-30
status:	Published
citation:
Document Size:	42967

2 CARMINE PAUL, EXECUTOR, : v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... effect in possession or enjoyment at or after . . . death” under N.J.S.A. 54:34-1(c) or whether the trustees’ discretionary authority to distribute principal ... effect in possession or enjoyment at or after . . . death” under N.J.S.A. 54:34-1(c). Based on the return as filed and on Defendant� ... the use of any transferee, distributee or other beneficiary . . . .” N.J.S.A. 54:34-1. The statute levies inheritance tax on applicable testamentary transfers that occur by will or intestacy. N.J.S.A. 54:34-1(a) to (b). Inheritance tax is likewise levied on certain ... or enjoyment at or after such death” the tax applies. N.J.S.A. 54:34-1(c). “The purpose of the statute is to prevent ... rights, interests and powers in and over the property transferred. [N.J.S.A. 54:34-1.1.] Regulations in place to assist in the administration ...

docket:	307-16
court:	NJ Tax Court
decided:	2020-06-02
status:	Published
citation:
Document Size:	46212

3 /usr/local/share/www/libweb/collections/courts/appellate/a2244-03.opn.html -- rank: 977

... from the State's inheritance tax provided to married couples, N.J.S.A. 54:34-1(f); N.J.S.A. 54:34-2(a); N.J.S.A. 54:34-1(j), the same $1,000 exemption from the State gross ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:	378 N.J. Super. 168 875 A.2d 259
Document Size:	154545

4 Estate of Mary Van Riper v. Director, Division of Taxation -- rank: 963

... which clarity, simplicity, and ease of implementation are paramount. 1. N.J.S.A. 54:34-1 presumptively imposes a transfer inheritance tax on all completed transfers ... in possession or enjoyment at or after such death.” N.J.S.A. 54:34-1(c) (emphasis added). N.J.S.A. 54:34-1(c)’s “at or after death” provision is ... taxable under the “at or after death” provision of N.J.S.A. 54:34-1, it is necessary that the settlor retain in himself some ... event in the shifting of economic benefits and burdens. Under N.J.S.A. 54:34-1.1, if the grantor completely and irrevocably severs ties to ... and Mary’s transfer falls squarely within the ambit of N.J.S.A. 54:34-1(c), and they did not satisfy the condition necessary ...

docket:	a-51-18
court:	NJ Supreme Court
decided:	2020-02-05
status:
citation:
Document Size:	45346

5 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 924

... the same under the New Jersey Transfer Inheritance Tax statute, N.J.S.A. 54:34-1 to 37-8 which unlike the estate tax, imposes the ... omitted). In contrast, the State’s Transfer Inheritance Tax statutes, N.J.S.A. 54:34-1 to 37-8, address these issues. See N.J.S.A. 54:34-1(a) (tax is imposed upon the “transfer of property ...

docket:	07443-20
court:	NJ Tax Court
decided:	2021-06-07
status:	Published
citation:
Document Size:	41936

6 ESTATE OF MARY VAN RIPER v. DIRECTOR, DIVISION OF TAXATION -- rank: 879

... of a New Jersey resident 'dying seized or possessed thereof.' N.J.S.A. 54:34- 1(a). The tax also is imposed upon the transfer by ... a resident of New Jersey at the time of death. N.J.S.A. 54:34-1(b). In addition, a tax is imposed on a transfer ... death or intended to take effect at or after death. N.J.S.A. 54:34-1(c). The inheritance transfer tax law provides, however, that: [a ... rights, interests and powers in and over the property transferred. [N.J.S.A. 54:34-1.1.] In the Tax Court, the Estate argued that the exemption in N.J.S.A. 54:34- 1.1 applied here because the Van Ripers allegedly made an ... Court determined, however, that the transfer was not exempt under N.J.S.A. 54:34-1.1 because the Van Ripers retained interests in the ...

docket:	a3024-16
court:	NJ Superior Court Appellate Division
decided:	2018-10-03
status:	Published
citation:	456 N.J.Super. 314 193 A.3d 878
Document Size:	31092

7 ESTATE OF EDITH CHERNOWITZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 879

... of real and personal property from a decedent’s estate. N.J.S.A. 54:34-1. Executors, administrators, trustees, grantees, donees or vendees are personally liable ... S.A. 54:35-1. “The primary objectives of N.J.S.A. 54:34-1 were to place testamentary gifts and those inter vivos transfers ... or intended to take effect . . . at or after such death. [N.J.S.A. 54:34-1] The issue in this case is whether the 5.1 ... or held to have been made in contemplation of death. [N.J.S.A. 54:34-1(c)] To break it down, the three elements to establish ... a final disposition can satisfy this third element as well. N.J.S.A. 54:34-1. -13- 6. Past history of substantial gifts by the donor ... years prior to not be in contemplation of death. See N.J.S.A. 54:34-1. Overall, while imminent death is not a requirement, many ...

docket:	004863-17
court:	NJ Tax Court
decided:	2018-11-16
status:	Unpublished
citation:
Document Size:	55297

8 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 825

... of Taxation , 28 N.J. Tax 73 , 77 (Tax 2014); N.J.S.A. 54:34-1, et seq. . “The tax is levied upon the transferee ...

docket:	09346-15
court:	NJ Tax Court
decided:	2016-05-11
status:	unpublished
citation:
Document Size:	63086

9 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 820

... C. 18:26-2.1, “Nature of tax” referencing N.J.S.A. 54:34-1, or Chapter 34 of Title 54, which is the inheritance ...

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

10 /usr/local/share/www/libweb/collections/courts/tax/15163-13.opn.html -- rank: 797

... proceeds are subject to New Jersey inheritance tax pursuant to N.J.S.A. 54:34-1(c), and also increased the value of the car to ... exempt. Legal Analysis “The New Jersey Transfer Inheritance Tax, N.J.S.A. 54:34-1 et seq., is a levy on the right of succession ... 7 N.J. Tax 643 , 646 (Tax 1985). Pursuant to N.J.S.A. 54:34-1(c), the State imposes a tax on intangible personal property ... proceeds are subject to New Jersey Inheritance Tax pursuant to N.J.S.A. 54:34-1(c). The Legislature intended to provide tax exemptions only to ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	60713

11 Estate of Hannah Berg v. Director, Division of Taxation -- rank: 764

... were made in contemplation of death within the purview of N.J.S.A. 54:34-1(c), and, therefore, are taxable as testamentary dispositions. A second ... decedent triggers the tax obligation. The primary purpose behind enacting N.J.S.A. 54:34-1 was to place testamentary gifts and those inter vivos transfers ... In re Estate of Lichtenstein , 52 N.J. 553 (1968). N.J.S.A. 54:34-1 (c) imposes a tax on the following inter vivos transfers ... life-associated motive” constitutes “ proof to the contrary” under N.J.S.A. 54:34-1(c) which is sufficient to rebut the statutory “contemplation ...

docket:	08396-96
court:
decided:	1998-03-25
status:
citation:	17 N.J. Tax 256
Document Size:	75474

12 ESTATE OF VERA HAMMERLE, JAMES PRON, EXECUTOR v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 761

... C. This case involves an inheritance tax assessment pursuant to N.J.S.A. 54:34-1, in the amount of $26,922.00, plus interest, against ... documentary evidence controverting Mr. Pron’s testimony. Law and Analysis N.J.S.A. 54:34-1 levies an inheritance tax on the right or privilege of ... or them and never to have belonged to the decedent. [ N.J.S.A. 54:34-1(f).] The Legislature intended to tax only transfers of a ... property was not under their ownership to prevent taxation under N.J.S.A. 54:34-1(f). Further, this court finds that even if the statute ... the Director is unable to levy an inheritance tax under N.J.S.A. 54:34-1 on the subject property, since the property was not owned ... the formality of a deed was left undone. 4 Under N.J.S.A. 54:34-1, the State may not tax “such part of ...

docket:	00091-01
court:
decided:	2005-05-23
status:
citation:
Document Size:	32530

13 DANIEL SICARDI v. DIRECTOR, DIVISION OF TAXATION -- rank: 758

... decedent and Mr. Sicardi are subject to inheritance tax. See N.J.S.A. 54:34-1(f); N.J.A.C. 18:26-5.11(a ...

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

14 Eileen Gifford v. Dir, Div of Taxation -- rank: 733

... a timely manner. The tax was imposed in accordance with N.J.S.A. 54:34-1, transfers taxable, and N.J.S.A. 54:34-2 ... Form 709 as a gift in contemplation of death under N.J.S.A. 54:34-1.c. and reflected a tax due of $7,906.25 ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

15 /usr/local/share/www/libweb/collections/courts/appellate/a5634-18.opn.html -- rank: 713

... N.J.S.A. 54:34- l(c)1 and N.J.S.A. 54:34-1.1.2 The Tax Court also denied Taxation's motion for reconsideration.3 Taxation filed this appeal. 1 N.J.S.A. 54:34-1(c) provides that transfers of real property by deed without ... held to have been made in contemplation of death.' 2 N.J.S.A. 54:34-1.1 provides that where a property is transferred by deed ... the legislative intent. Ibid. After reviewing the plain language of N.J.S.A. 54:34-1(c) and N.J.S.A. 54:34-1.1, as well as the legislative purpose and history of ...

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Document Size:	14338