Berkowitz v. Taxation Division Director

HOPKINS, J.T.C.

Plaintiff (taxpayer) is contesting a final determination by the Transfer Inheritance Tax Bureau of the Division of Taxation which affirmed an assessment of transfer inheritance tax on a distribution received by taxpayer, as a surviving spouse, from the Celanese Stock Bonus and Investment Plan Trust (plan). The amount of transfer inheritance tax at issue is $2,861.55 together with interest.

The basic facts are not in dispute and both parties have moved for summary judgment.

Commencing on December 1, 1962, decedent was employed by Celanese Research Company (Celanese). As such, he…