Butzbach v. Director, Division of Taxation

LARIO, J. T. C.

Plaintiff seeks a refund of New Jersey inheritance tax levied and paid upon the commuted value of a survivorship pension annuity payable to plaintiff. The annuity was taxed as a transfer of intangible personal property intended to take effect at or after the death of decedent under N.J.S.A. 54:34-l(c) and N.J.A.C. 18:26-5.9 and 18:26-5.19. The amount in controversy is $1,826.17. Defendant moves for summary judgment pursuant to R. 4:46-1.

The material facts are undisputed. Plaintiff is the widow of Robert G. Butzbach, who died May 21, 1979 a New Jersey resident. As an employee of…