Legal Opinion
Klebanow v. Glaser
Supreme Court of New Jersey
Decided June 22, 1979PublishedCited by 19 opinions
1Opinion of the Court
The opinion of the court was delivered by
Schreiber, J.
Questioned in this case is the constitutionality of the retroactive effect of the State’s capital gains tax, known as the Tax on Capital Gains and Other Unearned Income Act, N. J. S. A. 54- :8B-1 et seq., which was enacted on August 4, 1975. and applied to capital gains received on or after January 1, 19 75. 1 After the Director of the Division of Taxation held that plaintiff’s capital gains transaction on January 8, 1975 resulted in a taxable event as contemplated by the act, the plaintiff taxpayer appealed to the Appellate Division,…
2Cases cited12 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Milliken v. United StatesSupreme Court of the United States · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Horizon Blue Cross Blue Shield v. StateNew Jersey Superior Court Appellate Division · 2012
- OFP, LLC v. StateNew Jersey Superior Court Appellate Division · 2007
- DEL VAL PENNYSAVER v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1983
- Oberhand v. Director, Division of TaxationNew Jersey Tax Court · 2005
- McMenamy v. Director, Division of TaxationNew Jersey Tax Court · 1981
14 more not listed; retrieve them via the Exa API.