Estate of Ehringer v. Dir., Div. of Taxation, A-4982-08T3; Appellate Division; opinion by Yannotti, J.A.D.; decided and approved for publication March 16, 2010. Before Judges Reisner, Yannotti and Chambers. On appeal from a judgment of the Tax Court of New Jersey, No. 009126-2008. [Sat below: Judge DeAlmeida.] DDS No. 35-2-7164 [5 pp.]

Plaintiff, the estate of Frank Ehringer, appeals from a judgment entered by the Tax Court, affirming a determination by defendant, the director of the New Jersey Division of Taxation, denying plaintiff’s claim for a refund of taxes paid pursuant to the New Jersey Estate Tax.