Residuary Trust A u/w/o Kassner v. Director, Division of Taxation, No. 000364-2010; Tax Court; opinion by Bianco, J.T.C.; decided and approved for publication January 3, 2013. DDS No. 35-5-8636 [11 pp.]
The will of Fred Kassner, a New Jersey domiciliary, created Residuary Trust A, a resident trust for the benefit of his descendants. Beginning Jan. 1, 2006, and throughout that calendar year, Michelle Kassner, a resident of New York, served as the sole trustee of Trust A and administered it exclusively outside of New Jersey.
