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

... receipt of the payment on December 31, 2002), pursuant to N.J.S.A. 54:36-5, or whether interest should accrue from February 18, 2001 (eight ... until two-months after the actual receipt of the property. N.J.S.A. 54:36-5. The Director argues that the property received in connection with ... into enjoyment or possession of the property, in accordance with N.J.S.A. 54:36-5. The Director responded to the protest and appeal with a ... on which the estate received such property in accordance with N.J.S.A. 54:36-5. Pursuant to plaintiff’s argument, the dates that the taxes ... 2,807.69. Defendant argues that it properly determined that N.J.S.A. 54:36-5 does not apply to compute interest on the inheritance tax ... Director contends that the Legislature expressed an intent to limit N.J.S.A. 54:36-5 to contingent estates; interest on any other property not ...

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: 847

... months after the person entitled to the property receives possession. N.J.S.A. 54:36-5. None of the statutes discussed above defines a life estate ... to any reduction relating to the Trust. As provided in N.J.S.A. 54:36-5, transfer inheritance tax on a contingent interest is due within ... two months after Mr. Franko’s date of death. See N.J.S.A. 54:36-5. In the absence of distributions of income or principal, the ... two months after the brother’s date of death. See N.J.S.A. 54:36-5. If the trustees distribute income or principal to Mrs. Frankoâ ...

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