Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/appellate/squibs16-17.opn.html -- rank: 1000

... allowed for domestic partners under the New Jersey Inheritance Tax, N.J.S.A. 54:34-2(a)(1), and, because no spousal deduction was permitted for ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	151111

2 /usr/local/share/www/libweb/collections/courts/appellate/a2244-03.opn.html -- rank: 971

... 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 ...

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

3 Eileen Gifford v. Dir, Div of Taxation -- rank: 929

... N.J.S.A. 54:34-1, transfers taxable, and N.J.S.A. 54:34-2, rates of taxation. Defendant's motion is made pursuant to ...

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

4 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 897

... a spouse, pays no transfer inheritance tax on an inheritance. N.J.S.A. 54:34-2(a)(1). The estate tax, on the other hand, is ... in the DPA, when enacting the DPA, the Legislature amended N.J.S.A. 54:34-2(a), a provision of the transfer inheritance tax statute, to ... In addition, when enacting the DPA, the Legislature also amended N.J.S.A. 54:34-2(a) and N.J.S.A. 54:34-4, two ...

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status:	unpublished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

5 ESTATE OF MARY VAN RIPER v. DIRECTOR, DIVISION OF TAXATION -- rank: 826

... his wife, who is an exempt Class 'A' beneficiary under N.J.S.A. 54:34-2(a)(1). It is undisputed that the Division did not ... beneficiary and A-3024-16T4 16 exempt from taxation under N.J.S.A. 54:34-2(a)(1). The second was the transfer of Walter's ...

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

6 ESTATE OF STEVENSON v. DIRECTOR, DIVISION OF <br -- rank: 814

... on the transfer of property to a surviving spouse. See N.J.S.A. 54:34-2. Plaintiff contends that L. 2002, c. 31 did not announce ...

docket:	08300-07
court:
decided:	2008-01-04
status:
citation:
Document Size:	35176

7 CLAUDETTEA. LUGANO v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY -- rank: 804

... an exemption from inheritance tax as a Class 'A' beneficiary, N.J.S.A. 54:34-2(a)(1), rather than pay 15% tax on the sums ... inherited from Lovi's estates as a Class 'D' beneficiary, N.J.S.A. 54:34-2(d).1 The judge properly rejected plaintiff's contention, which ... 2 The language of the tax exemption provisions is unambiguous. N.J.S.A. 54:34-2(a)(1) explicitly limits eligibility for the exemption to domestic ... the DPA, she is not entitled to an exemption under N.J.S.A. 54:34-2(a)(1) as a Class A beneficiary. Simply stated, that ...

docket:	a3948-13
court:	NJ Superior Court Appellate Division
decided:	2015-06-29
status:	unpublished
citation:	28 N.J.Tax 562
Document Size:	20269

8 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 778

... as due and owing with respect to that bequest. See N.J.S.A. 54:34-2(a)(1) (providing that no inheritance tax is payable on ...

docket:	04613-05
court:
decided:	2006-03-03
status:
citation:
Document Size:	27780

9 In the Matter of the Parentage of a Child by T.J.S. and A.L.S. -- rank: 753

... See N.J.S.A.  3B:5-4; see also N.J.S.A. 54:34-2(a) (providing reduced tax rate for inheritance of decedent’s ...

docket:	a-130-10
court:	New Jersey Supreme Court
decided:	0000-00-00
status:
citation:
Document Size:	110692

10 /usr/local/share/www/libweb/collections/courts/appellate/a2995-14.opn.html -- rank: 737

... progressive tax structure of New Jersey's inheritance tax. 5 N.J.S.A. 54:34-2. The Division calculated that the principal tax actually due amounted ... tax is imposed on any distributions to Class A beneficiaries. N.J.S.A. 54:34-2(a)(2); N.J.A.C. 18:26-1.1 ... tax on transfers in excess of $1,7000,000. See N.J.S.A. 54:34-2(c)(2), N.J.A.C. 18:26-1.1 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:	29 N.J.Tax 482
Document Size:	19609

11 HARRY J. COLEMAN v. DIRECTOR -- rank: 692

... not subject to transfer inheritance tax; transfers to sisters are. N.J.S.A. 54:34-2. Under N..J.A.C. 18:26-11.1 a ...

docket:	01148-95
court:
decided:	1996-04-01
status:
citation:	15 N.J. Tax 529
Document Size:	35532

12 RUCKSAPOL JIWUNGKUL v. DIRECTOR, DIVISION OF TAXATION -- rank: 596

... allowed for domestic partners under the New Jersey Inheritance Tax, N.J.S.A. 54:34-2(a)(1), and paid $6,000 in inheritance tax. Because ...

docket:	a4089-15
court:	NJ Superior Court Appellate Division
decided:	2017-05-30
status:	published
citation:	450 N.J.Super. 257 161 A.3d 767
Document Size:	16030