Case 1 — Estate of Mary Van Riper v. Director, Division of Taxation

Data: Estate of Van Riper v. Director, Div. of Taxation, New Jersey Supreme Court, decided Feb 5, 2020; opinion & docket published by NJ Courts; also summarized by practitioners. Documented at Ref. [A], [B], [C].

What it’s about: Spouses created a trust to hold their residence with reserved life estates. After both life estates ended, the remainder went to a niece (Class D). The question was whether the entire home value was taxable at the survivor’s death under N.J.S.A. 54:34-1(c) (transfers intended to take effect at or after death).

Holding / result

The Supreme Court affirmed Tax Court and Appellate Division: when both life estates were extinguished and the remainder transferred to the niece, the entire value of the residence was properly subject to the transfer inheritance tax, not merely the decedent-survivor’s “half.” See Refs. [A], [B], [C].

Comment

Trusts that defer enjoyment until death can trigger 54:34-1(c) inclusion of the full asset value. For blended families leaving real property to non-Class A beneficiaries, model the tax at full value and document basis facts (deeds, trust terms, occupancy) early for audit/appeal posture.

Case 2 — Morley (Executor) v. Director, Division of Taxation

Data: Michael J. Morley III, Executor v. Director, Div. of Taxation, Tax Court of New Jersey, opinion filed June 7, 2021. Documented at Ref. [D].

What it’s about: How to value a decedent’s survivorship/wrongful-death–type claim for transfer inheritance tax purposes—date-of-death value versus amount later recovered.

Holding / result

The Tax Court concluded that the taxable value for the transfer inheritance tax is the amount actually recovered for the survival claim, consistent with statutory treatment. See Ref. [D].

Comment

When claims are contingent at death, track litigation recoveries and allocate settlement statements. Expect post-recovery reporting and interest calculations keyed to the actual proceeds.

Case 3 — LaBarbera v. Director, Division of Taxation (QTIP / nonresident issues)

Data: Joanne LaBarbera v. Director, Div. of Taxation, Tax Court of New Jersey (opinion; QTIP situs/jurisdiction dispute). Documented at Refs. [E], [F].

What it’s about: Beneficiary challenged New Jersey’s authority to tax QTIP trust principal connected to a nonresident decedent and administered outside New Jersey.

Holding / result

The Tax Court addressed New Jersey’s jurisdiction over the QTIP corpus in light of the governing statutes and situs facts; the opinion is frequently cited for analyzing QTIP inclusion and situs under New Jersey law. See Refs. [E], [F].

Comment

For state-only QTIP or multistate QTIPs, memorialize trustee location, administration, and governing law. Nonresident estates should expect close scrutiny of nexus and situs evidence.

Case 4 — In re Estate of Lichtenstein (nature of the tax)

Data: In re Estate of Lichtenstein, 52 N.J. 553 (N.J. 1968), New Jersey Supreme Court. Documented at Ref. [G].

What it’s about: The Court described the Transfer Inheritance Tax as a privilege levy on the right of succession, imposed on transferees in specified circumstances—framing how later cases read the statute.

Holding / result

The Court confirmed the tax’s nature and statutory framework, often quoted when parsing exemptions, classes, and the “intended to take effect at or after death” provision. See Ref. [G].

Comment

Keep Lichtenstein in your opening section to orient the court on why the levy applies to the transfer (and to whom), not merely to the size of the estate.

Authority Note — Stepchildren are Class A (exempt)

Data: N.J.S.A. 54:34-2.1 (stepchildren taxed as children—Class A). Documented at Ref. [H].

Why it matters: Transfers to stepchildren are exempt like transfers to natural/adopted children. Always evidence the relationship (marriage records, timing) in the return file.

Authority Note — Domicile disputes & compromise agreements

Data: N.J.S.A. 54:38A-1 authorizes domicile compromise agreements with other states and the executor, subject to Tax Court approval. Documented at Ref. [I].

Why it matters: In dual-state domicile audits, a court-approved compromise can settle competing claims. Preserve residency evidence (declarations, filings, licenses, homestead benefits) and seek coordinated resolution.