Legal Opinion
Gritzmacher v. Director, Division of Taxation
New Jersey Tax Court
Decided May 22, 1981PublishedCited by 8 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff seeks review of that portion of an assessment of the New Jersey Transfer Inheritance Tax Bureau subjecting the *492commuted value of a survivor’s annuity to inheritance tax. The annuity was taxed as a transfer intended to take effect at or after decedent’s death within the purview of N.J.S.A. 54:34-l(c) and N.J.A.C. 18:26-5.19. The amount in controversy is $768. Defendant moves for summary judgment pursuant to R. 4:46-1.
The facts are undisputed and may briefly be stated.
Plaintiff is the widow of Erich Gritzmacher, who died intestate on February 28, 1978, a resident of…
2Cases cited10 opinions
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- TAXPAYERS ASSN. OF WEYMOUTH TP. INC. v. Weymouth Tp.Supreme Court of New Jersey · 1976
- NJ Power & Light Co. v. Denville Tp.New Jersey Superior Court Appellate Division · 1963
- In Re the Estate of RomnesSupreme Court of New Jersey · 1979
- Cruthers v. NeeldSupreme Court of New Jersey · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Aetna Burglar & Fire Alarm Co. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Drew Associates of N.J., L.P. v. TravisanoNew Jersey Superior Court Appellate Division · 1989
- S.M.Z. Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Butzbach v. Director, Division of TaxationNew Jersey Tax Court · 1981
3 more not listed; retrieve them via the Exa API.