Legal Opinion
Estate of Darrin v. Director of Division of Taxation
New Jersey Tax Court
Decided March 8, 1991PublishedCited by 5 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This case presents a question of the constitutionality of the use of gender-based mortality tables to value life estates and, thereby, determine transfer inheritance tax liability. The complaint was filed by the executor of the Estate of David M. Darrin after the New Jersey Transfer Inheritance Tax Bureau of the Division of Taxation in the Department of the Treasury (bureau) valued decedent’s widow’s life estate using a female mortality table. Taxpayer alleges that the bureau’s method of calculating tax liability constitutes invalid and invidious discrimination against women…
2Cases cited15 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Craig v. BorenSupreme Court of the United States · 1976
- Vance v. BradleySupreme Court of the United States · 1979
- Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
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3Cited by5 opinions
- Sutkowski v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1998
- Laurite v. Director, Division of TaxationNew Jersey Tax Court · 1992
- La Greca v. Director, Division of TaxationNew Jersey Tax Court · 1995
- In Re Estate of KarnenSouth Dakota Supreme Court · 2000
- In Re Estate of KarnenSouth Dakota Supreme Court · 2000