Legal Opinion
Kollinger Estate v. Director, Division of Taxation
New Jersey Tax Court
Decided September 30, 1982PublishedCited by 3 opinions
1Opinion of the Court
CRABTREE, J. T. C.
This is a transfer inheritance tax case wherein plaintiff seeks review of defendant’s determination disallowing $24,585 of a claimed deduction of $35,835 for debts of decedent. The disallowance resulted in an additional assessment of $1,229.25, a portion of which has been paid.
Plaintiff is the widow of Julius Kollinger, who died testate on January 30, 1978, a resident of Maplewood, New Jersey. Plaintiff is also the executrix of decedent’s estate. Prior to his death decedent and two other individuals owned, in equal shares, all the issued and outstanding capital stock of…
2Cases cited11 opinions
- Commissioner of Internal Rev. v. State Street T. Co.Court of Appeals for the First Circuit · 1942
- Winer v. United StatesDistrict Court, S.D. New York · 1957
- In Re the Estate of LingleSupreme Court of New Jersey · 1976
- In Re GrabfelderSupreme Court of New Jersey · 1931
- Tracy v. AlexanderSupreme Court of New Jersey · 1955
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3Cited by3 opinions
- Estate of Reddert v. United StatesDistrict Court, D. New Jersey · 1996
- Maher Terminals, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1984
- Estate of Schinestuhl v. DirectorNew Jersey Tax Court · 2012