Legal Opinion
Estate of Darrin v. Taxation Div. Director
New Jersey Tax Court
Decided November 24, 1987PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
The executor of the Estate of David M. Darrin (taxpayer) contests the valuation, for transfer inheritance tax purposes, of the life estate in the testamentary marital trust transferred by decedent to his wife. This matter was heard on cross-motions for summary judgment.
*421The Transfer Inheritance Tax Bureau of the Division of Taxation valued the decedent’s wife’s life estate using a mortality table for females. Taxpayer contends that the use by the bureau of this gender-based mortality table results in invidious and invalid discrimination against women and violates the United…
2Cases cited30 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Plyler v. DoeSupreme Court of the United States · 1982
- Craig v. BorenSupreme Court of the United States · 1976
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- Reed v. ReedSupreme Court of the United States · 1971
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3Cited by3 opinions
- Estate of Darrin v. Director of Division of TaxationNew Jersey Tax Court · 1991
- Estate of Darrin v. Director of the Division of TaxationNew Jersey Superior Court Appellate Division · 1989
- La Greca v. Director, Division of TaxationNew Jersey Tax Court · 1995