Search Rutgers Law Library N.J. Court Opinions

1 FIMBEL DOOR CORP. v. READINGTON TOWNSHIP -- rank: 1000

... the present motion into a motion to dismiss pursuant to N.J.S.A . 54:34-4. The taxpayer’s response is due by October 29, 1998 ...

docket:	03794-98
court:
decided:	1998-10-16
status:
citation:
Document Size:	30742

2 MonmouthMiddlesex Realty L.L.C. v. Borough of Freehold -- rank: 961

... from RCCA, MMR’s responses were false or fraudulent under N.J.S.A. 54:34-4 and Lucent , supra . In the latter case, plaintiff (“Lucentâ ...

docket:	03260-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	40028

3 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 953

... time of the enactment of the DPA, the Legislature amended N.J.S.A. 54:34-4, exempting from the transfer inheritance tax the transfer of certain ... amended N.J.S.A. 54:34-2(a) and N.J.S.A. 54:34-4, two provisions concerning the transfer inheritance tax, and N.J ...

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status:	unpublished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

4 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 941

... and thus, provides for its own exemptions and deductions. See N.J.S.A. 54:34-4 et seq. ; 54:34-5 et seq. The instant case ...

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status:	unpublished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

5 CLAUDETTEA. LUGANO v. DIRECTOR, DIVISION OF TAXATION, STATE OF NEW JERSEY -- rank: 941

... pension should qualify for exemption as a federal pension under N.J.S.A. 54:34-4(h). We disagree and affirm substantially for the reasons set ... ignores the State's authority to regulate these legal 1 N.J.S.A. 54:34-4(j) also exempts from taxation the value of certain retirement ... benefits from a 'federal pension,' entitled to exemption pursuant to N.J.S.A. 54:34-4(h). We disagree. The plain language of N.J.S.A. 54:34-4(h) does not apply to all federal pensions, but specifically ...

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status:	unpublished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

6 /usr/local/share/www/libweb/collections/courts/tax/15163-13.opn.html -- rank: 914

... at or after death unless such transfer is exempted under N.J.S.A. 54:34-4 (which exempts certain payments from qualified plans that are payable ... section or other law of the State of New Jersey. [ N.J.S.A. 54:34-4(j).] 4 The regulation states the following: An exemption is ...

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