New Jersey Tax Court September 30, 1982 (Kollinger Estate v. Director, Division of Taxation)

CRABTREE, J. T. C.

This is a transfer inheritance tax case wherein plaintiff seeks review of defendant’s determination disallowing $24,585 of a claimed deduction of $35,835 for debts of decedent. The disallowance resulted in an additional assessment of $1,229.25, a portion of which has been paid.