Legal Opinion
Oberhand v. Director, Division of Taxation, Department of the Treasury
New Jersey Superior Court Appellate Division
Decided September 29, 2006PublishedCited by 6 opinions
1Opinion of the Court
The opinion of the court was delivered by
COBURN, P.J.A.D.
In June 2001, the United States Congress increased the amount of property that could pass free of federal estate taxation and eliminated the state death tax credit. To preserve revenue that would otherwise be lost because of the changes in federal law, the New Jersey Legislature amended its estate tax law in July 2002, making the changes retroactive to January 1, 2002. Consequently, the estates with which we are concerned became obliged to pay estate taxes that would not have been due if the Legislature had not made the amendment…
2Cases cited8 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. CarltonSupreme Court of the United States · 1994
- Gibbons v. GibbonsSupreme Court of New Jersey · 1981
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
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3Cited by6 opinions
- Oberhand v. Director, Division of TaxationSupreme Court of New Jersey · 2008
- In Re Probate of Will of LeeNew Jersey Superior Court Appellate Division · 2006
- Estate of Kosakowski v. DirectorNew Jersey Tax Court · 2011
- Kosakowski v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2012
- Estate of Stevenson v. Director, Division of TaxationNew Jersey Tax Court · 2008
1 more not listed; retrieve them via the Exa API.