ESTATE OF VERA HAMMERLE, JAMES PRON, EXECUTOR, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 23, 2005 Page 343 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 344 Ralph E. Polcari for plaintiff (Drazin Warshaw, P.C., attorneys). […]