Estate of Booth v. Director, Division of Taxation

SUNDAR, J.T.C.

Plaintiff (“Estate”) moved for partial summary judgment contending that defendant’s computation of the New Jersey estate tax without inclusion of a federally allowed marital deduction is improper as a matter of law. It argues that the New Jersey estate tax is dependent upon the federally calculated and allowed State death tax credit, therefore, defendant (“Taxation”) is bound by the federal estate tax determinations of, and by, the Internal Revenue Service (“IRS”) in this regard. For the same reason, the Estate also argues that Taxation’s disallowance of expenses allowed by the…