Lugano v. Director, Division of Taxation

Plaintiff Claudette A. Lugano challenges the legal conclusion of the Tax Court, which upheld the assessment by defendant Director, Division of Taxation for Transfer Inheritance Tax, due on *565monies plaintiff received upon the death of her partner Armin J. Lovi. Plaintiff argues the judge erred in rejecting her claimed eligibility for exemption based upon a Declaration of Domestic Partnership (Declaration) she and Lovi submitted to his former employer, the Federal Reserve Bank of New York (FRB). Alternatively, plaintiff argues the FRB pension should qualify for exemption as a federal pension…