New Jersey Tax Court June 28, 2012 (Estate of Warshaw v. Director)

ANDRESINI, J.T.C.

This is the court’s opinion in connection with the parties’ respective motions for summary judgment in the above-referenced matter. Plaintiff, the Estate of Theodore Warshaw (“the Estate” or “Plaintiff’), and the defendant, Director, Division of Taxation (“the Director”), filed cross-motions for summary judgment with regard to the Director’s denial of a $88,677 refund claim made