ROBERT OBERHAND, AS EXECUTOR OF THE ESTATE OF CYNTHIA A. OBERHAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. February 23, 2005 Page 56 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 57 Andrew M. Epstein for plaintiff […]