Legal Opinion
Rand v. Director
New Jersey Tax Court
Decided February 5, 1988PublishedCited by 2 opinions
1Opinion of the Court
LARIO, J.T.C.
Plaintiff appeals from a transfer inheritance tax assessment made by defendant through the Inheritance Tax Bureau (ITB) of the Division of Taxation against the estate of Joseph Rand, *521in which defendant disallowed a claimed deduction from the value of various bank certificates of deposit, securities and investments owned by decedent jointly with his wife as of the date of his death.
Joseph Rand died on September 29, 1982. In his holographic will, which was admitted to probate, decedent made specific bequests of $15,000 to each of his two daughters; $5,000 to each of his two…
2Cases cited9 opinions
- Rothman v. RothmanSupreme Court of New Jersey · 1974
- Gibbons v. GibbonsSupreme Court of New Jersey · 1981
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Tucker v. TuckerNew Jersey Superior Court Appellate Division · 1972
- Gibbons v. GibbonsNew Jersey Superior Court Appellate Division · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Yonadi v. CommissionerCourt of Appeals for the Third Circuit · 1994
- Vincent Yonadi and Nancy Yonadi v. Commissioner of Internal Revenue Service, Mollie E. Yonadi v. Commissioner of Internal Revenue Service, Vincent Yonadi and Nancy Yonadi (Appellants in No. 93-7353), Commissioner of Internal Revenue Service (Appellant in No. 93-7354)Court of Appeals for the Third Circuit · 1994