Estate of Muscle v. Director, 26 N.J. Tax 192 (N.J. Tax Ct. 2011)

(intervivos transfer of stock to executor was subject to inheritance tax because it was in lieu of testamentary disposition; stock gift done with intent to qualify transferor for Medicaid benefits and made at time transferor suffering from bacterial infection; transferor romantically involved with executor at time of transfer; stock transfer amounted to more than one-half of transferor’s estate value).

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