Legal Opinion
Estate of Berg v. Director, Division of Taxation
New Jersey Tax Court
Decided March 25, 1998PublishedCited by 3 opinions
1Opinion of the Court
AXELRAD, J.T.C.
This is a transfer inheritance tax case (N.J.S.A., 54:33-1 to 37-8) in which taxpayer seeks review of a final assessment made by the Director of the Division of Taxation (“Director”) in the amount of $33,280, and refund of this amount which it paid in satisfaction of the assessment. The deficiency arises from two inter vivos transfers, one of cash and the other of real estate made on behalf of Hannah Berg (“Hannah” or “decedent”) by her attomey-in-fact, Werner Katzenstein (“Werner”). The Director contends the transfers were made in contemplation of death within the purview of…
2Cases cited20 opinions
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Harvey v. CrawNew Jersey Superior Court Appellate Division · 1970
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
- In Re the Estate of LingleSupreme Court of New Jersey · 1976
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3Cited by3 opinions
- Estate of Mary Van Riper v. Director, Division of Taxation (082000) (Tax Court & Statewide)Supreme Court of New Jersey · 2020
- Estate of Muscle v. DirectorNew Jersey Tax Court · 2011
- Gray v. Director, Division of TaxationNew Jersey Tax Court · 2014