Search Rutgers Law Library N.J. Court Opinions

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

... 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 three ... death under N.J.S.A. 54:34-1. B. N.J.S.A. 54:34-1.1: Transfer Intended to Take Effect at Death or after Death ... court finds, however, that the legislative purpose and history of N.J.S.A. 54:34-1.1, and relevant case law, render the Director’s argument without ... s Supreme Court analyzed the purpose and history of the N.J.S.A. 54:34-1.1. The Court looked into the statement annexed to the bill ... Id. at 452.] 9 The statement indicates that in adopting N.J.S.A. 54:34-1.1 to harmonize federal estate tax law with the laws of ... revived by the enactment of the current statute (codified at N.J.S.A. 54:34-1.1). The Court in In re Lambert examined the history ...

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: 997

... 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 of the ... than three years prior to his death, as required by N.J.S.A. 54:34-1.1. In Estate of Lichtenstein, the Supreme Court found that â ... statute and not any contingent interest. The plain text of N.J.S.A. 54:34-1.1 likewise supports judgment for Defendant. It applies to transfers by ... some income . . . either expressly or by operation of law.” N.J.S.A. 54:34-1.1. 3 So far, the transfer meets every element of N.J.S.A. 54:34-1.1 except the “complete disposition” requirement. Plaintiff cannot rely on ... the law. Gray stands for the proposition that, because of N.J.S.A. 54:34-1.1, determining taxability under the “at or after death” ...

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

3 Estate of Mary Van Riper v. Director, Division of Taxation -- rank: 950

... 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 the ... the exception to the transfer inheritance tax set forth in N.J.S.A. 54:34-1.1 to apply. (pp. 9-13) 2. Turning to whether Marita ... did not tax such transfers. Id. at 457. Codified at N.J.S.A. 54:34-1.1, the 1955 enactment provides that [a] transfer of property by ... the exception to the transfer inheritance tax set forth in N.J.S.A. 54:34-1.1 to apply -- they never “executed an irrevocable and complete ...

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

4 ESTATE OF MARY VAN RIPER v. DIRECTOR, DIVISION OF TAXATION -- rank: 865

... 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 irrevocable ... 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 property during ... transfer of the property is not exempt from taxation under N.J.S.A. 54:34-1.1. The Estate argues, however, that the Division should only have ...

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

5 /usr/local/share/www/libweb/collections/courts/appellate/a5634-18.opn.html -- rank: 728

... 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 ... 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 'wherein ... 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 each ...

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