New Jersey Superior Court Appellate Division May 28, 2015 (Residuary Trust v. Director, Division of Taxation)

PER CURIAM.

The Director of the State Division of Taxation (Division or State) appeals from a January 3, 2013 decision of the Tax Court holding that the taxpayer, the Residuary Trust A U/W/O Fred E. *543Kassner (the Trust or the taxpayer), did not owe $192,379 in taxes plus interest and penalties, on the Trust’s undistributed out-of-State income for the year 2006. Residuary Trust A v. Dir., Div.