Search Rutgers Law Library N.J. Court Opinions

1 ESTATE OF LILLIAN BECKER, Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... whether the allowable deduction for an administrator = s commission under N.J.S.A. 54:34-5(c), is calculated as a percentage of the gross fair ... dismissal of the Estate = s complaint. The Estate argues that N.J.S.A. 54:34-5(c) authorizes the deduction of A ordinary expenses of administration ... A ordinary fees allowed executors and administrators, @ as used in N.J.S.A. 54:34-5(c) are undefined and ambiguous. Relying upon In re Estate ... promulgate regulations to help determine what the Legislature meant in N.J.S.A. 54:34-5(c), by allowing the deduction for the A ordinary expenses ... construed the A ordinary expenses of administration @ deduction pursuant to N.J.S.A. 54:34-5(c) consistently for nearly thirty years. The Director argues that since this long-standing administrative construction of N.J.S.A. 54:34-5(c) has remained undisturbed by the Legislature, it must ...

docket:	04875-01
court:
decided:	2002-12-17
status:
citation:	20 N.J. Tax 499
Document Size:	52461

2 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 890

... was "arbitrary and capricious," because, as alleged in the complaint, N.J.S.A. 54:34-5, dealing with deductions to ascertain market value, does not exclude ... based on N.J.S.A. 3B:18-14 and N.J.S.A. 54:34-5. The former statutory provision is in Title 3B, Administration of ... executors and administrators and the ordinary fees of their attorneys. [ N.J.S.A. 54:34-5.] As between the administration of an estate and the taxation ... is with the taxation of an estate and hence with N.J.S.A. 54:34-5. The nature of the difference between the administration of an ... regulations in order to determine what are "ordinary" fees under N.J.S.A. 54:34-5.c. in the absence of a court determination. The court ... Widenmeyer , 70 N.J. 458 (1976). The Court relied on N.J.S.A. 54:34-5.c. and ruled that the Director's regulation was ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

3 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 843

... or for the use of any transferee, distributee or beneficiary”); N.J.S.A. 54:34-5 (transfer inheritance tax “shall be computed upon the clear ...

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

4 DANIEL SICARDI v. DIRECTOR, DIVISION OF TAXATION -- rank: 829

... taxable estate. Only these statutorily allowed expenses are deductible. See N.J.S.A. 54:34-5 (“[i]n determining the clear market value of the ... and administrators and the ordinary fees of their attorneys.” N.J.S.A. 54:34-5(c). The Director’s regulations reiterate the statute, and provide ... Tax 1995), this court ruled as follows: The language of . . . [ N.J.S.A. 54:34-5(c)] is clear and unequivocal. The deduction for attorneys’ fees ... and administrators and the ordinary fees of their attorneys.” N.J.S.A. 54:34-5(c) (emphasis added). 8 In sum, the objective extrinsic evidence ... but one question: what are “ordinary” fees which under N.J.S.A. 54:34-5(c) may be deducted for inheritance tax purposes? The Director ... and he did not administer the estate. The enabling statute, N.J.S.A. 54:34-5, the Director’s regulation, N.J.A.C. 18: ...

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

5 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 797

... but one question: what are ‘ordinary’ fees which under N.J.S.A. 54:34-5(c) may be deducted for inheritance tax purposes ? The Director� ... statute. Indeed, the regulation cites its source of authority as N.J.S.A. 54:34-5(c), an inheritance tax statute, which specifically addresses executors’ commissions ... This statute follows the general provision for deductions provided in N.J.S.A. 54:34-5, and reads that “[t]axes imposed by chapters 33 ... to) by N.J.S.A. 3B:18-14. 3 N.J.S.A. 54:34-5(c) provides: “Administration expenses; fees of executors and attorneys ...

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

6 Sal La Greca, etc, v. Dir, Div of Taxation, et al -- rank: 609

... were thus not allowable in fixing clear market value under N.J.S.A. 54:34-5. N.J.S.A. 54:36-1 provides, pertinently: When ... value determination in inheritance tax cases is the duty under N.J.S.A. 54:34-5 to ascertain the clear market value of property subject to ... goal of accuracy in valuation undergirds the statutory command of N.J.S.A. 54:34-5, that property be valued according to its clear market value ... executor's accounting of the estate. The relevant statute is N.J.S.A. 54:34-5, which provides, in pertinent part: In determining the clear market ...

docket:	01142-93
court:
decided:	1995-01-10
status:
citation:	15 N.J. Tax 22
Document Size:	40698

7 JOHN J. CARLIN, ADMINISTRATOR, ESTATE OF RITA D. CARLIN v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 580

... expressly includes income tax liability, “and no others.” N.J.S.A. 54:34-5. Plaintiff contends that his claimed reduction in the taxable value of the IRA is not a deduction under N.J.S.A. 54:34-5. He characterizes the reduction as a discount in value resulting ... represents an effort to take a deduction not permitted by N.J.S.A. 54:34-5 and further contends that, even if the reduction in taxable ... argument, the Supreme Court defined “clear market value” under N.J.S.A. 54:34-5 as the equivalent of fair market value, that is, the ... in value not as a claim for a deduction under N.J.S.A. 54:34-5, but as relating to the “clear market value” from ...

docket:	01852-22
court:
decided:	2001-07-09
status:
citation:
Document Size:	34242

8 Malcolm S. Forbes, Jr., etc v. Dir, Div of Taxation -- rank: 369

... tax is imposed on the market value of property transferred. N.J.S.A . 54:34-5. The New Jersey estate tax is in addition to the ...

docket:	01138-93
court:
decided:	1994-08-14
status:
citation:	14 N.J. Tax 257
Document Size:	36797