Legal Opinion
Donovan v. Baldwin
New Jersey Tax Court
Decided October 11, 1988PublishedCited by 3 opinions
1Opinion of the Court
CRABTREE, J.T.C.
This is an inheritance tax case wherein plaintiff seeks review of defendant’s assessment of $79,256.89. Plaintiff contends *225that estate distributions to certain charities, aggregating $236,-000, were nontaxable transfers.
The sole issue is whether the distributions in question, made pursuant to court order in a will contest to charitable organizations not named in decedent’s will, should be treated as transfers by will within the purview of N.J.S.A. 54:34-la, which imposes tax on transfers by will. The rate of tax is determined by the relationship of the decedent to the…
2Cases cited6 opinions
- In Re GouldNew Jersey Superior Court Appellate Division · 1930
- Pope v. KingsleySupreme Court of New Jersey · 1963
- In Re O'NeillNew Jersey Superior Court Appellate Division · 1932
- In re the Transfer Inheritance Tax in the Estate of GouldSupreme Court of New Jersey · 1930
- Borish v. ZinkNew Jersey Superior Court Appellate Division · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Estate of Schinestuhl v. DirectorNew Jersey Tax Court · 2012
- De Rosa v. Director, Division of TaxationNew Jersey Tax Court · 2015