The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in accordance with the Domestic Partnership Act. Estate of Frappolli v. Director, Division of Taxation, Docket No. 007107-2011 (N.J. T.C. 6/5/14) (unpublished).