Editor’s note: The NJSBA argued in a trio of amicus cases on Sept. 12. This is the first installment of coverage. An upcoming edition of the Capitol Report will dive into the arguments made before the New Jersey Supreme Court in State v. Eileen Cassidy and Amanda Kernahan v. Home Warranty Administrator of Florida, Inc. and Choice Home Warranty.
A hot Appellate Division bench last week questioned the propriety of the treatment of inheritance tax transfers made in contemplation of death. In Estate of Mary Van Riper v. NJ Division of Taxation, Docket No. 8196-2916, the Appellate Division will consider whether the inheritance tax imposed on the entire value of a life estate upon the death of one party’s interest in the estate is permissible. The New Jersey State Bar Association objected to that application in its amicus curiae brief. The brief was written by Andrew J. DeMaio, Glenn A. Henkel, Jill Liebowitz and Heather G. Suarez, members of the NJSBA’s Real Property, Trust and Estates Law Section. DeMaio argued the matter on behalf of the NJSBA.
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