Legal Opinion
Residuary Trust A v. Director, Division of Taxation
New Jersey Tax Court
Decided January 3, 2013PublishedCited by 4 opinions
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s opinion regarding the appeal of plaintiff, Residuary Trust A u/w/o Fred E. Kassner, Michele Kassner, Trustee, contesting the deficiency assessment of $192,379 including interest and penalties to March 19, 2009, imposed by defendant, Director of the Division of Taxation (“Director”) under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. (“Act”). The assessment was imposed on the undistributed income of the testamentary trust (“Trust A”) created by the will of *70Fred E. Kassner, a New Jersey domiciliary. Michelle Kassner (“Trustee”) and the Director…
2Cases cited9 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Curry v. McCanlessSupreme Court of the United States · 1939
- Chase Manhattan Bank v. GavinSupreme Court of Connecticut · 1999
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of RevenueSupreme Court of North Carolina · 2018
- Residuary Trust v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2015
- Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of RevenueSupreme Court of North Carolina · 2018
- The Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Dep't of RevenueNorth Carolina Business Court · 2015