ESTATE OF LILLIAN BECKER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 004875-2001Tax Court of New Jersey. December 17, 2002. Appeal from the Tax Court, Bianco, J.T.C. Page 500 Wesley B. Smith for plaintiff (Smith Ely, P.A., attorneys). Andrew L. Spivack for defendant (David Samson, Attorney General of New Jersey, attorney). BIANCO, J.T.C. This is the […]