Estate of Schwartz v. Director, Division of Taxation

KUSKIN, J.T.C.

This appeal involves the calculation of inheritance tax liability under N.J.S.A. 54:34-1 to -5. Plaintiff challenges defendant’s disallowance of the deduction of an additional executor’s commission in the amount of one percent of estate corpus. The additional commission was claimed because the estate had more than one executor. Defendant moves for summary judgment dismissing the appeal. For the reasons set forth below, I deny defendant’s motion and enter summary judgment in favor of plaintiff.

The undisputed factual background to this matter is as follows. The decedent, Boris…