NJ Court Rules Domestic Partnership Cannot Benefit from Estate Tax Break

See Peter J. Reilly, NJ Domestic Partners Denied Estate Break of Married Couples, Forbes, June 9, 2016. Provided below is a summary of the Article:

A sad story is behind the recent New Jersey Tax Court decision—Rucksapol Jiwungkul, as Executor of the Estate of Maurice R. Connolly, Jr. v. Director, Division of Taxation.  The case also ends up being a something of a recap of the struggle over same-sex marriage and its tax implications.  At issue was $101,041 in estate tax that would be avoided if Mr. Connolly and Mr. Jiwungkul, who were registered domestic partners, were treated as spouses for purposes of the New Jersey estate tax.  The court ruled against the estate on a sort of “almost doesn’t count” theory.

Special thanks to Joel Dobris (Professor of Law, UC Davis School of Law) for bringing this Article to my attention.