Estate of Sandor v. Lugowe, No. BER-C-54-21, 2021 WL 3162993 (N.J. Super. Ch. Div., Bergen Cty. July 12, 2021). The decedent died on January 20, 2018, and the court appointed an administrator pendente lite of the estate (the “Administrator”).  The Administrator filed an action to set aside inter vivos gifts made by Decedent’s grand-nephew, Anthony […]

The IRS recently announced that victims of Hurricane Ida in some parts of New Jersey and New York now have until January 3, 2022 to file various individual and business tax returns and to make tax payments. The IRS is providing relief to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying […]

Schindel v.  Feitlen, A-2888-19, 2021 WL 2391583 (N.J. Super. App. Div. June 11, 2021). Before his death in November 2016, the decedent, Arnold, executed three wills.  In the first will, executed in July 2014, Arnold gave the bulk of his estate to his son, David (the petitioner), and made specific bequests to his friend, Hindy.  […]

In re Gloria T.  Mann Revocable Tr., A-2663-19, 2021 WL 2212701 (N.J. Super. App. Div. June 2, 2021). Gloria Mann (“Gloria”) died on August 10, 2017.  Her children, plaintiff David Mann (“David”) and defendant Doree Gottlieb (“Doree”), were the primary beneficiaries and successor co-trustees of the Gloria T.  Mann Revocable Trust (“Trust”). A few months […]

In re Bierstadt Paintings Charitable Tr., Dated October 6, 1919, A-0529-20, 2021 WL 3057076 (N.J. Super. App. Div. July 20, 2021). In 1919, J. Ackerman Coles (“Coles”), a well-known doctor, art collector, and philanthropist, gifted inter vivos two paintings to the City of Plainfield (“the City”).  The paintings by Albert Bierstadt are held in a […]

Mac Naughton v. Power Law Firm, A-3711-19, 2021 WL 2964324 (N.J. Super. App. Div. July 15, 2021). This case addresses the importance of naming additional parties pursuant to Rule 4:5-1(b)(2) in initial pleadings. Plaintiff W. James Mac Naughton (“Jim”) appealed a May 27, 2020 Order granting summary judgment to defendant Power Law Firm, LLP, Jinhee […]

Recently we have seen a flurry of proposed legislation, which if enacted, will bring unprecedented changes to the tax and estate planning landscape.  Although the outcome of the proposed legislation remains unknown, taxpayers who may be affected by the enactment of these laws should review their estate and tax planning documents to determine if changes […]

The New Jersey guardianship Court Rules have been amended to establish a policy for background screenings of certain proposed guardians of incapacitated persons.  The amendments are effective as of May 15, 2021, and are summarized as follows. R. 4:86-2(b) has been amended to require the petitioner to annex to the complaint an affidavit or certification […]

In re Estate of Blair, No. A-1394-19, 2021 WL 1424066 (N.J. Super. App. Div. Apr. 15, 2021). This appeal addressed the courts’ ability to limit ongoing filings by a pro se petitioner involving the estate of her aunt.  Eventually the trial court precluded the party from filing additional pleadings against the estate, its beneficiaries, and […]

U.S. v. Estate of Kelley, No. 3:17-cv-965-BRM-DEA, 2020 WL 6194040 (D.N.J. Oct. 22, 2020). Lorraine Kelley died on December 30, 2003, and her brother, Richard Saloom (“Saloom”), and Richard Lecky were co-executors of her estate.  The co-executors  filed a Form 706 on behalf of the Estate of Lorraine Kelley (“Kelley Estate”), reporting an estate tax […]