Search Rutgers Law Library N.J. Court Opinions

1 JOANNE LaBARBERA v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... N.J.A.C. 18:26-3A.8(a). Importantly, N.J.S.A. 54:38-11 provides that the “tax imposed by this chapter shall ... QTIP trust. U.S.C.A. § 2207A(a)(1). N.J.S.A. 54:38-11, which provides that New Jersey’s estate taxes may be ...

docket:	00020-20
court:
decided:	2009-01-27
status:
citation:
Document Size:	34210

2 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 932

... upon and paid by the estate of the decedent. See N.J.S.A. 54:38-11 (estate tax “shall be paid out of the same ...

docket:	07443-20
court:	NJ Tax Court
decided:	2021-06-07
status:	Published
citation:
Document Size:	41936