Search Rutgers Law Library N.J. Court Opinions

1 ESTATE OF GRACE M. FROST v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000

... by instruments. First, the section applies to taxes due under N.J.S.A. 54:36-3 and N.J.S.A. 54:36-4. Both sections only consider estates created by instruments. N.J.S.A. 54:36-3 states that it applies “[w]hen an instrument creates ...

docket:	00904-04
court:
decided:	2005-11-16
status:
citation:
Document Size:	37848

2 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 882

... 36-1. The treatment of contingent estates is governed by N.J.S.A. 54:36-3 which provides as follows: [T]he property which is the ... § 54:33-1 et seq.), it shall be taxed. [N.J.S.A. 54:36-3.] Taxes with respect to a contingent or defeasible interest are ... of the trust principal distributed directly to remainder beneficiaries. See N.J.S.A. 54:36-3. That tax was due two months after Mr. Franko’s ... to Mrs. Franko’s three nieces and grand-nephew. See N.J.S.A. 54:36-3. The tax payable will be due two months after the ...

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

3 Estate of Mary Van Riper v. Director, Division of Taxation -- rank: 719

... that undivided one-half interest -- a “compromise tax” under N.J.S.A. 54:36-3 -- based upon the property’s value at that time. Upon ...

docket:	a-51-18
court:	NJ Supreme Court
decided:	2020-02-05
status:
citation:
Document Size:	45346