New Jersey Tax Court January 22, 2015 (De Rosa v. Director, Division of Taxation)

BIANCO, J.T.C.

The sole remaining issue before the court in this matter is the calculation of interest (and penalty, if any) due by plaintiff, Peter De Rosa (“Mr. De Rosa”) as the Executor of the Estate of Joseph Rendeiro (“the Estate”), on the balance of the Estate’s transfer inheritance tax obligation. In De Rosa v. Dir., Div. of Taxation, 28 N.J.