New Jersey Statutes

§ 3B:18-30 — Burden of proving value

New Jersey·Title 3B ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
In the event of a dispute as to the value of corpus on the settlement of the account of a fiduciary, the burden of proving that the value of any item of corpus differs from the presumptive value of the item shall be upon the party claiming the difference. L.1981, c. 405, s. 3B:18-30, eff. May 1, 1982.

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