New Jersey Tax Court April 1, 1996 (Coleman v. Director, Division of Taxation)

SMALL, J.T.C.

The Director of the Division of Taxation (Director) seeks to hold Harry J. Coleman, Esq., executor of the Estate of Ruth Satchwell, *531deceased, personally liable for transfer inheritance tax {N.J.S.A. 54:33-1 to :36 — 7) due from the Estate of Hubert Satchwell, deceased.

Hubert Satchwell died intestate on May 20, 1990.