Category: Hot Trends: Developing Case Law
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02.14.2014
Marital Deduction in New Jersey Estate Tax
Estate of Booth v. Dir., Div. of Taxation, No. 015173-2012, 2014 N.J. Tax LEXIS 4 (Tax Ct. Feb. 11, 2014) This case dealt with whether defendant’s, the New Jersey Division of Taxation, disallowance of the federally allowed marital deduction in computing the New Jersey estate tax is proper. Lillian Garis Booth, decedent, died testate in […]
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