Herschberg v. Director, Division of Taxation

HOPKINS, J. T. C.

Plaintiff is the executrix of the estate of a non-resident decedent who owned real estate in New Jersey at the time of his death.

The defendant subjected the New Jersey real estate to the New Jersey Inheritance Tax under the provisions of N.J.S.A. 54:34-3. That section provides, in general, that an estate of a non-resident decedent must pay a proportionate share of the New Jersey Inheritance Tax computed as if the decedent had been a resident of New Jersey and all his property had been located within New Jersey. Plaintiff claims that the aforesaid provision does not apply as…