Legal Opinion
Gould v. Director, Division of Taxation
New Jersey Tax Court
Decided March 4, 1981PublishedCited by 6 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff seeks cancellation of a certificate of debt filed by defendant in the Superior Court in Mercer County pursuant to N.J.S.A. 54:49-12 imposing liability upon plaintiff, individually and in his fiduciary capacity, for the unpaid transfer inheritance tax assessed upon the transfer of a decedent’s personal property. The amount in controversy is $2,793.42 plus interest. Defendant moves for summary judgment pursuant to R. 4:46-1.
At issue is plaintiff’s liability, individually and as executor of the estate of Nathalie F. Sacket, deceased, for the transfer inheritance tax…
2Cases cited13 opinions
- Schmidt v. BOARD OF ADJUSTMENT, CITY OF NEWARKSupreme Court of New Jersey · 1952
- Adamsen v. AdamsenSupreme Court of Connecticut · 1963
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Morristown Trust Co. v. ChildsNew Jersey Court of Chancery · 1940
- Bohenek v. NiedzwieckiSupreme Court of Connecticut · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
- C.J. Kowasaki, Inc. v. StateNew Jersey Tax Court · 1993
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Estate of Schinestuhl v. DirectorNew Jersey Tax Court · 2012
- Coleman v. Director, Division of TaxationNew Jersey Tax Court · 1996
1 more not listed; retrieve them via the Exa API.