Estate of Lustgarten v. Director, Division of Taxation

DOUGHERTY, J.T.C.

THE ISSUE: Was the transfer of real and tangible personal property to a testamentary trust by a nonresident decedent subject to the ratio tax provided under N.J.S.A. 54:34-3?

THE FACTS: Baier Lustgarten (the “Decedent”) died testate on April 4, 1990, domiciled in the State of New York. Decedent was survived by his wife, Elizabeth Lustgarten (the “Surviving *3Spouse”), his stepson, Kenneth Lustgarten (“Decedent’s Stepson”), and other children, stepchildren, and more remote family members. Decedent’s Will was duly admitted to probate by the Surrogate’s Court of Suffolk County, New…