Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 1000

... tax reduction triggers reduction in New Jersey estate tax liability. N.J.S.A. 54:38-3. The statute as amended saved those provisions from repeal, and ... the process in place for a refund claim authorized by N.J.S.A. 54:38-3 when on review of form 706 the federal agency adjusts ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	130242

2 Etate of Michael Chiuccarello v. Director, Division of Taxation -- rank: 974

... request for a refund within the applicable limitation period under N.J.S.A. 54:38-3. In opposition to the motion for summary judgment, plaintiff argued ... the limitation period and therefore should be precluded from asserting N.J.S.A. 54:38-3 and N.J.A.C. 18:26-3A.12(a ... 2012 Notice of Assessment was issued, therefore, the provisions of N.J.S.A. 54:38-3 and N.J.A.C. 18:26-3A.12(a ... within the applicable three year statute of limitations period under N.J.S.A. 54:38-3, and therefore the plaintiff’s complaint should be dismissed. In ... afforded the right to deny plaintiff its tax refund under N.J.S.A. 54:38-3 and N.J.A.C. 18:26-3A.12(a ... claimed refund amount of $1,371.03 is barred under N.J.S.A. 54:38-3 and N.J.A.C. 18:26-3A.12( ...

docket:	07010-13
court:	NJ Tax Court
decided:	2014-10-01
status:	unpublished
citation:
Document Size:	44479

3 ESTATE OF FRANK J. EHRINGER v. DIRECTOR, DIVISION OF TAXATION -- rank: 792

... return. The circumstances presented by this case are addressed in N.J.S.A. 54:38-3. That statute provides: If, subsequent to the determination of the ... of Taxation,] within three years from the date of payment. [ N.J.S.A. 54:38-3.] The statute plainly establishes a three-year period in which ... at 753, 169 L. Ed. 2d at 595 (citations omitted).] N.J.S.A. 54:38-3 constitutes a waiver of governmental immunity as to a refund ...

docket:	09126-08
court:
decided:	2009-04-30
status:
citation:
Document Size:	54023

4 Malcolm S. Forbes, Jr., etc v. Dir, Div of Taxation -- rank: 779

... year limitations period within which to claim a refund under N.J.S.A . 54:38-3 bars a protective claim made within the three-year period ... and that the three-year statute of limitations contained in N.J.S.A . 54:38-3 bars any refund claim made after October 28, 1995. Director ...

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

5 MICHAEL J. MORLEY, III v. DIRECTOR, DIVISION OF TAXATION -- rank: 738

... judgment on the partial estate tax refund in light of N.J.S.A. 54:38-3. Plaintiff is the executor of the Estate of Linda Cerritelli ... J. Inheritance and Estate Taxes, § 9(1)(b) (2022). N.J.S.A. 54:38-3, 'Reduction of tax; refund; time for filing application for refund ... the supplemental proofs and corresponding issues raised in light of N.J.S.A. 54:38-3. Christian Mission John 3:16 v. Passaic City, 243 N.J. 175, 190 (2020) (citing N.J.S.A. 54:38-3). We see no need to reach the other issues plaintiff ...

docket:	a2994-20
court:	NJ Superior Court Appellate Division
decided:	2023-05-26
status:	Unpublished
citation:
Document Size:	14313

6 ESTATE OF THEODORE WARSHAW v. DIRECTOR -- rank: 716

... the $675,000 filing threshold. Claim for Refund Pursuant to N.J.S.A. 54:38-3, an estate is entitled to a refund from the State ... made a tax payment in excess of estate tax due. N.J.S.A. 54:38-3. Taxpayers have three years from payment of the estate tax ...

docket:	04000-09
court:	NJ Tax Court
decided:	2006-06-28
status:	Published
citation:
Document Size:	56739

7 ESTATE OF FRANK J EHRINGER v. DIRECTOR, DIVISION OF TAXATION -- rank: 622

... those taxes within three years of payment, as required by N.J.S.A. 54:38-3, and the statute of limitations was not equitably tolled under ...

docket:	a4982-08
court:	superior court appellate division
decided:	2010-03-16
status:	published
citation:	412 N.J. Super. 316 990 A.2d 678
Document Size:	24246