Partner John Loalbo was recently quoted in the BNA Daily Tax Report in connection with the recent case decided by the New Jersey Tax Court which held that a same-sex registered domestic partner under New Jersey's Domestic Partnership Act is not treated as a spouse for New Jersey estate tax purposes. The article discusses a case in which a man whose partner died six days before the couple’s planned wedding is not entitled to an estate tax deduction. John mentions that due to the exceptional circumstances on this case, the court could have awarded a benefit. Click here for entire article.
