Legal Opinion
Gifford v. Director, Division of Taxation
New Jersey Tax Court
Decided June 7, 1995PublishedCited by 6 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a transfer inheritance tax matter in which defendant moves for summary judgment dismissing the complaint filed in this matter on May 17,1994, on the ground that it was not filed in a timely manner. The tax was imposed in accordance with N.J.S.A 54:34-1, transfers taxable, and N.J.S.A 54:34-2, rates of taxation. Defendant’s motion is made pursuant to N.J.S.A. 54:34-13, appeal from appraisal or assessment, which provides as follows:
Any interested person dissatisfied with the appraisement or assessment so made may appeal therefrom to the tax court within 90 days after the…
2Cases cited11 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- FMC Stores Co. v. Boro. of Morris PlainsNew Jersey Superior Court Appellate Division · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Waksal v. DirectorSupreme Court of New Jersey · 2013
- Sharps, Pixley, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Heico Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Amplicon, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Off v. Division of TaxationNew Jersey Tax Court · 1996
1 more not listed; retrieve them via the Exa API.