Estate of Stevenson v. Director, Division of Taxation

MENYUK, J.T.C.

Plaintiff contests an additional assessment of estate tax made by defendant Director, Division of Taxation (“Director”) pursuant to N.J.S.A. 54:38-1, as amended by L. 2002, c. 31, § 1. The dispute turns on whether, in computing the tax, the Director properly deducted from the residuary estate federal estate tax that would have been due had the decedent died before January 1, 2002, but which was not actually due under the federal estate tax laws as in effect on the date of the decedent’s death in December 2005. Both parties have moved for summary judgment. For the follow*585ing…