Estate of Hammerle v. Director, Division of Taxation

KAHN, J.T.C.

This case involves an inheritance tax assessment pursuant to N.J.S.A. 54:34-1, in the amount of $26,922.00, plus interest, against the Estate of Vera Hammerle (taxpayer or decedent). The assessment by the Director, Division of Taxation (Director) is based on the fact that on November 15, 1995, taxpayer’s date of death, she was a record owner of property located at 35-37 Kolas *345Court, Middletown, New Jersey (the property), as evidenced by a recorded deed naming her, Patricia C. Pron (her niece) and James B'. Pron (her niece’s husband), as joint tenants. On August 8,1984 the property…