Search Rutgers Law Library N.J. Court Opinions

1 Sal La Greca, etc, v. Dir, Div of Taxation, et al -- rank: 1000

... market value under N.J.S.A. 54:34-5. N.J.S.A. 54:36-1 provides, pertinently: When a person shall bequeath or devise, convey ...

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

2 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 989

... estate for transfer inheritance tax purposes is set forth in N.J.S.A. 54:36-1. Under this statute, when a bequest includes any property or ... and the remainder interests are immediately due and payable. See N.J.S.A. 54:36-1. The treatment of contingent estates is governed by N.J ... follows: The clear intent of the Legislature in Chapter 36 [( N.J.S.A. 54:36-1, et seq. )] is to provide for a deferral of the ...

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

3 Mary E. Repetti v. Director, Div. of Taxation -- rank: 710

... similar difficulty in construing provisions of the transfer inheritance tax, N.J.S.A. 54:36-1, -3, and resorted to a dictionary definition: “Black's ...

docket:	11365-08
court:	New Jersey Tax Court
decided:	2012-12-28
status:
citation:
Document Size:	15712