ESTATE OF ALVINA TAYLOR VS. DIRECTOR, DIVISION OF TAXATION
A-3501-09T3
In this appeal, we affirm the decision of the Tax Court, published at 25 N.J. Tax 398 (Tax 2010), granting the Director, Division of Taxation, summary judgment dismissing the Estate's complaint with prejudice and denying an inheritance tax refund. In doing so, we agree with the Director's and Tax Court'sdecision that the three-year limitation on requesting inheritance tax overpayment refunds, set by N.J.S.A. 54:35-10, is enforceable; and the Square Corners Doctrine did not apply to the facts of this case so as to preclude application of N.J.S.A. 54:35-10. 10-6-11
