Legal Opinion
Estate of Ehringer v. Director, Division of Taxation
New Jersey Tax Court
Decided April 30, 2009PublishedCited by 5 opinions
1Opinion of the Court
DeALMEIDA, J.T.C.
At issue is whether the Director, Division of Taxation, properly denied as untimely plaintiffs request for a refund of estate tax. For the reasons explained more fully below, the court concludes that plaintiff failed to present its refund request within the statutorily defined period for doing so. The Director’s final determination, therefore, must be upheld.
I. Findinga of Fact
The facts are not in dispute. Frank J. Ehringer died a resident of Mountain Lakes, New Jersey on May 21, 2003. He was survived by twin sons, Bruce Ehringer and Drew Ehringer. Shortly before his death,…
2Cases cited24 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Oberhand v. Director, Division of TaxationSupreme Court of New Jersey · 2008
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3Cited by5 opinions
- ESTATE OF EHRINGER v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2010
- Estate of Taylor v. Director, Division of TaxationNew Jersey Tax Court · 2010
- New Cingular Wireless PCS, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Estate of Booth v. Director, Division of TaxationNew Jersey Tax Court · 2014
- Trump Plaza Associates v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2010