NJ Tax Court confirms necessity to follow procedures to get tax benefits under Domestic Partnership Act
On May 28, 2014 the NJ tax Court decided the case of Claudette Lugano v NJ Division of Taxation.http://caselaw.findlaw.com/nj-tax-court/1668800.html . Ms. Lugano and the decedent, Mr. Lovi, had neither married nor registered as domestic partners, and inheritance tax was imposed on her receipt of his retirement plan benefits upon his death. The Court held, among other things, that the failure...