DAVID A. RAPPEPORT AND MARTHA A. WOODS, EXECUTORS, ESTATE OF LORRAINE K. RAPPEPORT, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 27, 2005 Basil F. O’Connor, for plaintiff (Schenck, Price, Smith King, attorneys). Page 423 Mala Narayanan, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney). KUSKIN, J.T.C. […]