Search Rutgers Law Library N.J. Court Opinions

1 Estate of Stanley Kosakowski V. Director, Division of Taxation -- rank: 1000

... of manifest injustice does not bar the retroactive application of N.J.S.A. 54:38-1 (“the Statute”). 22 N.J. Tax 55 (Tax 2005 ... 2002) (emphasis added).] On July 1, 2002, the Legislature amended N.J.S.A. 54:38-1, making it retroactive to January 1, 2002. Oberhand , supra , 193 N.J. at 564; See N.J.S.A. 54:38-1. Against the foregoing legislative background, Stanley Kosakowski (“Mr. Kosakowski� ... his wife predeceased him. Furthermore, prior to the amendment of N.J.S.A. 54:38-1, the decedents in Oberhand did not owe any estate tax ... doctrine of manifest injustice must bar the retroactive application of N.J.S.A. 54:38-1 because Mr. Kosakowski relied on prior law and did not ... alter his will to account for the retroactive application of N.J.S.A. 54:38-1. See Oberhand , supra , 193 N.J. 558 . Although Mr. ...

docket:	04620-05
court:
decided:	2011-04-11
status:
citation:
Document Size:	70553

2 Robert Oberhand v. Director, Division of Taxation -- rank: 969

... in this appeal are whether the July 2002 amendment to N.J.S.A. 54:38-1, which was made retroactive to January 1, 2002, applies to ... in July 2002, amended the New Jersey estate tax law, N.J.S.A. 54:38-1 (the Amendment). The Amendment provided that the New Jersey estate ... N.J. 255 (2007). HELD : The July 2002 Amendment to N.J.S.A. 54:38-1 applies to the estates, but under the circumstances presented, the ... to the federal changes, in July 2002, the Legislature amended N.J.S.A. 54:38-1 to provide that the New Jersey estate tax would not ... 2002, and prior to the adoption of the amendments to N.J.S.A. 54:38-1 in July 2002. Each estate administrator filed a State estate ... New Jersey Division of Taxation (Director) imposed estate taxes under N.J.S.A. 54:38-1 on both estates. Plaintiffs filed separate actions in the ...

docket:	a-106-06
court:
decided:	2008-02-27
status:
citation:	193 N.J. 558
Document Size:	101196

3 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 874

... consistently held that under the New Jersey Estate Tax statute, N.J.S.A. 54:38-1 to -16, the amount includible in, and taxed to, a ... for New Jersey Estate Tax Purposes The Estate Tax statute, N.J.S.A. 54:38-1 to 38-16, imposes an “estate or transfer tax� ... the federal estate tax in effect on December 31, 2001. N.J.S.A. 54:38-1(a)(2)(i). This means that if the estate was ... certain classes of beneficiaries or transferees of the decedent. See N.J.S.A. 54:38-1(a); N.J.A.C. 18:26-3.1(a ... or beneficiaries (with a credit for inheritance tax paid, see N.J.S.A. 54:38-1(c)). 8 default, whether by award of damages or settlement ...

docket:	07443-20
court:	NJ Tax Court
decided:	2021-06-07
status:	Published
citation:
Document Size:	41936

4 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 874

... underlying complaint challenging New Jersey estate tax assessed pursuant to N.J.S.A. 54:38-1. Procedurally, Taxation seeks judgment dismissing the complaint for lack of ... R.C. ”] in effect on December 31, 2001 . . . .” N.J.S.A. 54:38-1(a)(2)(a). The amount imposed is “the maximum ... to the federal changes, in July 2002, the Legislature amended N.J.S.A. 54:38-1 to provide that the New Jersey estate tax would not ... the assessment, Estate contends that since the tax imposed by N.J.S.A. 54:38-1 “shall be the maximum credit” allowed under federal law ... the federal agency” the words Estate imputes to the statute. N.J.S.A. 54:38-1(a)(2)(a)(i). Estate’s interpretation would otherwise reduce ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	130242

5 ROBERT OBERHAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 841

... plus interest, resulted from the retroactive application of amendments to N.J.S.A. 54:38-1 enacted after the date of death of Cynthia Oberhand (� ... c. 31, § 1. It effected a total revision of N.J.S.A. 54:38-1, and included the addition to the statute of the following ... territory of the United States or the District of Columbia, . . . . [ N.J.S.A. 54:38-1(a).] Paragraph 2(a)(ii) provided for an alternate tax ... bears to the entire estate taxable under this chapter.” N.J.S.A. 54:38-1(a)(2)(b). The Statements to the Senate and Assembly ... before December 31, 2001, plaintiff relies on the language of N.J.S.A. 54:38-1(a)(2)(a) imposing tax on the transfer of an ...

docket:	04150-03
court:	NJ Tax Court
decided:	2005-02-23
status:	published
citation:	22 N.J. Tax 55
Document Size:	64348

6 COMMITTEE ON OPINION JAMES CONSTRUCTION COMPANY, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION et al. -- rank: 828

... amendment to hear and determine appeals involving the estate tax. N.J.S.A. 54:38-1 et seq. , L . 1978, c. 32, § 3, N.J ...

docket:	05268-98
court:
decided:	1999-06-22
status:
citation:	18 N.J. Tax 224
Document Size:	111955

7 ESTATE OF STEVENSON v. DIRECTOR, DIVISION OF <br -- rank: 818

... by defendant Director, Division of Taxation (“Director”) pursuant to N.J.S.A. 54:38-1, as amended by L. 2002, c. 31, § 1. The ... tax. As amended by L. 2002, c. 31, § 1, N.J.S.A. 54:38-1(a)(2) provides, in relevant part: [T]here is hereby ... on May 2, 2005, subsequent to the 2002 amendment of N.J.S.A. 54:38-1. The will directed that all estate, inheritance, and other death ... taxes actually paid to any state . . . including [New Jersey]. . . .” N.J.S.A. 54:38-1 as in effect prior to July 1, 2002, the effective ... inquire further than the literal terms of the statute. Ibid. N.J.S.A. 54:38-1(a)(2)(i) plainly states that, for the estates of ... credit for state death taxes allowable on that date. See N.J.S.A. 54:38-1(a)(2)(i); see also Oberhand , supra , 22 N. ...

docket:	08300-07
court:
decided:	2008-01-04
status:
citation:
Document Size:	35176

8 /usr/local/share/www/libweb/collections/courts/appellate/squibs16-17.opn.html -- rank: 790

... permitted for domestic partners under the New Jersey Estate Tax, N.J.S.A. 54:38-1 to -16, he did not claim such a deduction. He ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	151111

9 ESTATE OF STANLEY KOSAKOWSKI v. DIRECTOR, OF TAXATION -- rank: 749

... and equal protection analysis, the retroactive application of amendments to N.J.S.A. 54:38-1 to the Estate, thereby increasing its tax liability and holding ... should not be applied to bar the retroactive application of N.J.S.A. 54:38-1 to the Estate because decedent did not rely, to his ... Legislature passed, and the Governor signed into law, amendments to N.J.S.A. 54:38-1 that decoupled the New Jersey estate tax from its federal ... 1, 2002. Challenges to the retroactive application of the amended N.J.S.A. 54:38-1 were instituted in the Tax Court by the Estates of ... their estates were adversely affected by the retroactive application of N.J.S.A. 54:38-1. In a published opinion, Oberhand v. Director, Division of Taxation ... are available in this case. If the Court determines that N.J.S.A. 54:38-1 is either silent or ambiguous regarding retroactive effect, it ...

docket:	a4499-10
court:	NJ Superior Court Appellate Division
decided:	2012-07-11
status:	published
citation:	427 N.J.Super. 147 47 A.3d 760
Document Size:	26111

10 Etate of Michael Chiuccarello v. Director, Division of Taxation -- rank: 716

... 1 et seq.) in effect on December 31, 2001.” N.J.S.A. 54:38-1(a)(2)(i). For purposes of resolving this motion, it ...

docket:	07010-13
court:	NJ Tax Court
decided:	2014-10-01
status:	unpublished
citation:
Document Size:	44479

11 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 716

... Revenue Code “in effect on December 31, 2001.” N.J.S.A. 54:38-1(a)(2); Oberhand v. Director, Div. of Taxation , 193 N ... of New Jersey death taxes actually paid by the estate. N.J.S.A. 54:38-1(a)(2)(a)(i) – (a)(2)(b). The federal ... for registered domestic partners. The Legislature did not, however, amend N.J.S.A. 54:38-1, et seq. , the New Jersey estate tax statutes, to provide ...

docket:	09346-15
court:	NJ Tax Court
decided:	2016-05-11
status:	unpublished
citation:
Document Size:	63086

12 ESTATE OF STELLA KOSAKOWSKI v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 700

... to the amendments to New Jersey's estate tax statute, N.J.S.A. 54:38-1 to -16. Specifically, on July 1, 2002, the Legislature adopted ...

docket:	a2400-08
court:	superior court appellate division
decided:	2009-12-09
status:	unpublished
citation:
Document Size:	33265

13 A-1-13 -- rank: 690

... Div. of Taxation , 193 N.J. 558, 565 (2008) (quoting N.J.S.A. 54:38-1(a)(2)). The long jurisprudential history of the Statute of ...

docket:	A-1-13
court:	NJ Supreme Court
decided:	2014-09-25
status:
citation:	219 N.J. 565 99 A.3d 795
Document Size:	99888

14 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 687

... the property transferred and the transferee’s relationship to decedent”); N.J.S.A. 54:38-1(a) (estate tax is imposed “upon the transfer of ...

docket:	15173-122
court:	NJ Tax Court
decided:	2014-04-15
status:	unpublished
citation:
Document Size:	35041

15 ESTATE OF THEODORE WARSHAW v. DIRECTOR -- rank: 682

... favor of Defendant. New Jersey Estate Tax Analysis Pursuant to N.J.S.A. 54:38-1(a)(2)(i), tax is imposed “[u]pon the ... Sec. LLC , 654 F. 3d 229 (2d. Cir. 2011). 7 N.J.S.A. 54:38-1(a)(2)(i) imposes a tax “[u]pon the ...

docket:	04000-09
court:	NJ Tax Court
decided:	2006-06-28
status:	Published
citation:
Document Size:	56739