Search Rutgers Law Library N.J. Court Opinions

1 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... due at the date of death of the decedent.” N.J.S.A. 54:38-5. 3 There are no specific provisions in the estate tax ...

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

2 Etate of Michael Chiuccarello v. Director, Division of Taxation -- rank: 973

... payment of the New Jersey estate tax, as required by N.J.S.A. 54:38-5, the Estate made an estimated estate tax payment of $80 ...

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status:	unpublished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

3 Estate of Stanley Kosakowski V. Director, Division of Taxation -- rank: 875

... ” Oberhand , supra , 22 N.J. Tax at 67; See N.J.S.A. 54:38-5. The court is satisfied that N.J.S.A. 54 ...

docket:	04620-05
court:
decided:	2011-04-11
status:
citation:
Document Size:	70553

4 ROBERT OBERHAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 586

... not due until nine months after the date of death. N.J.S.A. 54:38-5. Therefore, taxes relating to a deaths occurring during the period ...

docket:	04150-03
court:	NJ Tax Court
decided:	2005-02-23
status:	published
citation:	22 N.J. Tax 55
Document Size:	64348

5 ESTATE OF FRANK J. EHRINGER v. DIRECTOR, DIVISION OF TAXATION -- rank: 547

... due at the date of death of the decedent . . . .” N.J.S.A. 54:38-5. An estate tax return and other information must be filed ...

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