Legal Opinion
De Rosa v. Director, Division of Taxation
New Jersey Tax Court
Decided July 17, 2014PublishedCited by 3 opinions
1Opinion of the Court
BIANCO, J.T.C.
This opinion constitutes the court’s decision with respect to the Motion for Summary Judgment filed by defendant, Director of the Division of Taxation (the “Director”), and the Cross-Motion for Summary Judgment filed by plaintiff, Peter De Rosa (“Mr. De Rosa”), as the Executor of the Estate of Joseph Rendeiro, (“the *75Estate”). At issue is the proper amount of New Jersey Transfer Inheritance Tax owed pursuant to N.J.S.A. 54:33-1, et seq. from the transfer by the Estate. For the reasons set forth below, the Director’s Motion is granted, and Mr. De Rosa’s Motion is denied.
Facts and…
2Cases cited11 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Liberty Surplus Insurance v. AmorosoSupreme Court of New Jersey · 2007
- Morton Intern. v. General Acc. Ins.New Jersey Superior Court Appellate Division · 1991
- In Re the Estate of LingleSupreme Court of New Jersey · 1976
- In Re GouldNew Jersey Superior Court Appellate Division · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2015