Legal Opinion
Oberhand v. Director, Division of Taxation
New Jersey Tax Court
Decided February 23, 2005PublishedCited by 9 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff Robert Oberhand, executor of the Estate of Cynthia A. Oberhand (the “Estate”), appeals an assessment of New Jersey estate tax imposed by defendant, Director of the New Jersey Division of Taxation (the “Director”). The assessment, in the amount of $25,915.49 plus interest, resulted from the retroactive application of amendments to N.J.SA. 54:38-1 enacted after the date of death of Cynthia Oberhand (“Mrs. Oberhand”). The amendments constituted New Jersey’s response to changes in the federal estate tax law. Under their express provisions, the amendments were effective as…
2Cases cited19 opinions
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- United States v. CarltonSupreme Court of the United States · 1994
- Greenberg v. KimmelmanSupreme Court of New Jersey · 1985
- Gibbons v. GibbonsSupreme Court of New Jersey · 1981
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Oberhand v. Director, Division of TaxationSupreme Court of New Jersey · 2008
- Oberhand v. Director, Division of Taxation, Department of the TreasuryNew Jersey Superior Court Appellate Division · 2006
- 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
4 more not listed; retrieve them via the Exa API.