Legal Opinion
Wells v. Taxation Division Director
New Jersey Tax Court
Decided October 28, 1981PublishedCited by 1 opinion
1Opinion of the Court
ANDREW, J. T. C.
In this matter the court must determine primarily whether . the renunciations filed by two beneficiaries of the estate of Marian G. Wells were effective for inheritance tax purposes. The Transfer Inheritance Tax Bureau in the Division of Taxation, Department of the Treasury (Bureau), decided that the renunciations were ineffective because they were not filed within a “reasonable time” of the death of Marian G. Wells as set forth and required in N.J.A.C. 18:26-2.2.
Pursuant to N.J.S.A. 54:34-13 plaintiff appealed the Bureau’s determination to this court. The matter has been…
2Cases cited8 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Oliver v. WellsNew York Court of Appeals · 1930
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Lawes v. LynchSupreme Court of New Jersey · 1950
- In Re HoweNew Jersey Superior Court Appellate Division · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mueller Estate v. Transfer Inheritance Tax Bureau, Division of TaxationNew Jersey Tax Court · 1983