Coleman v. Director, Division of Taxation

SMALL, J.T.C.

The Director of the Division of Taxation (Director) seeks to hold Harry J. Coleman, Esq., executor of the Estate of Ruth Satchwell, *531deceased, personally liable for transfer inheritance tax {N.J.S.A. 54:33-1 to :36 — 7) due from the Estate of Hubert Satchwell, deceased.

Hubert Satchwell died intestate on May 20, 1990. Ruth Satch-well, his sister, was the sole heir of Hubert Satchwell. At his death, Hubert Satchwell had several bank accounts with the Howard Savings Bank. In order to gain their release Ruth Satchwell filed two Affidavits of Waiver (Form L-8) with the bank. One…