Lugano v. Director, Division of Taxation

FLAMINGO, J.T.C.

This is the court's opinion1 with respect to the parties’ cross-motions for summary judgment. Claudette Lugano, (“Plaintiff’), the beneficiary of retirement benefits payable as a result of the death of Armin J. Lovi (“Decedent”) contends that no NJ Transfer Inheritance Tax (“Transfer Tax”) is payable with respect to those benefits. Director, Division of Taxation (“Director”) asserts that no exemption from tax is available to Plaintiff and she is subject to Transfer Tax as a Class “D” beneficiary. For the reasons set forth below, the court denies the Plaintiffs Motion for…