LOUIS B. OFF, EXECUTOR OF THE ESTATE OF LOIS ECKEL, PLAINTIFF, v. DIVISION OF TAXATION FOR THE STATE OF NEW JERSEY AND TRANSFER INHERITANCE TAX BUREAU, DEFENDANT. Tax Court of New Jersey. Decided July 17, 1996 Page 158 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY […]