Search Rutgers Law Library N.J. Court Opinions

1 ESTATE OF EDITH CHERNOWITZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... or vendees are personally liable until the tax is paid. N.J.S.A. 54:35-2. The decedent’s death triggers the tax obligation. N.J ...

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status:	Unpublished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

2 HARRY J. COLEMAN v. DIRECTOR -- rank: 948

... personally liable for the transfer inheritance tax. Id. at 320. N.J.S.A. 54:35-2 provides: Executors, administrators, trustees, grantees, donees or vendees shall be ... Mr. Coleman’s liability for these taxes arises out of N.J.S.A. 54:35-2 quoted above. That reading of the statute extends its reach ... payment of taxes of the estate which he administers under N.J.S.A. 54:35-2 is also personally responsible for the payment of the debts ...

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