IN THE MATTER OF THE ESTATE OF BYUNG-TAE OH, DECEASED
A-4562-13T1
In this probate matter, the court affirmed a summary judgment that determined a $900,000 transfer from a now-deceased intestate Korean citizen to his son's New Jersey limited liability company was an investment and not a gift. The court rejected the son's claim to a presumption that the money was a gift because it was transferred to the company, not decedent's son; without the presumption, the son could not sustain his burden of proving a gift by clear, cogent and persuasive evidence. The court also rejected the argument — raised for the first time on appeal — that the court lacked subject matter jurisdiction; N.J.S.A. 3B:10-7 authorizes ancillary jurisdiction over New Jersey property possessed by a nonresident intestate at the time of death, and it was no impediment that the exercise of that jurisdiction was dependent on the dispute's resolution. Lastly, the court rejected the argument that Korean law should have been applied; that argument was not raised in the trial court and, even on appeal, the son never cited a Korean authority, let alone one in conflict with New Jersey law.
