Search Rutgers Law Library N.J. Court Opinions

1 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... because a bequest to a spouse is not taxable under N.J.S.A. 54:36-2 (setting forth transfer inheritance tax rates), the value of Mr ... of which, determined by reference to the table designated by N.J.S.A. 54:36-2 for use in calculating the value of life estates, was ... is to be determined pursuant to the table specified in N.J.S.A. 54:36-2, and that value subtracted from the total value of the ...

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

2 Sal La Greca, etc, v. Dir, Div of Taxation, et al -- rank: 902

... from the appraised market value of the property so limited.... N.J.S.A. 54:36-2 provides: In determining the value of a life estate, annuity ... 61. Plaintiff argues at some length in his brief that N.J.S.A. 54:36-2 is void for vagueness in view of the nonexistence of ... Defendant responds that, even though the tables referred to in N.J.S.A. 54:36-2 do not exist, the Legislature has indicated clearly that a ...

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

3 Malcolm S. Forbes, Jr., etc v. Dir, Div of Taxation -- rank: 739

... State does in the valuation of life estates pursuant to N.J.S.A . 54:36-2. Refund claims are frequently filed dependent on future events such ...

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