ESTATE OF BORIS SCHWARTZ, M.D., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. 002311-2001Tax Court of New Jersey. Decided: March 13, 2002. Formal Opinion dated April 15, 2002.[1] [1] This Opinion was originally issued as a letter opinion dated March 13, 2002. In converting the letter opinion to a formal opinion, I have inserted a new […]