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

... 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 ... character which is contingent or defeasible. . . .” (Emphasis added). Similarly, N.J.S.A. 54:36-4 applies only “[w]hen an instrument creates a power ...

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