Legal Opinion
Estate of Lansing v. State
New Jersey Tax Court
Decided November 30, 1983PublishedCited by 2 opinions
1Opinion of the Court
RIMM, J.T.C.
In this transfer inheritance tax matter, before the court pursuant to N.J.S.A. 54:33-21, plaintiff seeks to set aside an assessment made by defendant, Director, Division of Taxation, under N.J.S.A. 54:34-3, imposing a tax on the transfer of New Jersey property of a nonresident decedent.
The matter is before the court on agreed facts, agreed exhibits, briefs and oral argument without the presentation of testimony in open court. B. 8:8-1(b).
The decedent, Raymond P. Lansing, died testate on October 7, 1980, domiciled in Old Lyme, Connecticut. At the time of his death he owned real…
2Cases cited26 opinions
- Whyy, Inc. v. Borough of GlassboroSupreme Court of the United States · 1968
- Vornado, Inc. v. HylandSupreme Court of New Jersey · 1978
- Engle v. SiegelSupreme Court of New Jersey · 1977
- In Re LowNew Jersey Superior Court Appellate Division · 1928
- Whyy, Inc. v. Borough of GlassboroSupreme Court of New Jersey · 1967
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3Cited by2 opinions
- Estate of Lustgarten v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1995
- Estate of Lustgarten v. Director, Division of TaxationNew Jersey Tax Court · 1994