Legal Opinion
Klebanow v. Glaser
New Jersey Superior Court Appellate Division
Decided May 22, 1978PublishedCited by 2 opinions
1Opinion of the Court
*598The opinion of the court was delivered by
Milmed, J. A. D.
This appeal brings up for review the constitutionality of the retroactive feature of the Tax on Capital Gains and Other Unearned Income Act (the act), L. 1975, c. 172, as amended, N. J. S. A. 54:8B-1 et seq. The legislation, which has since been repealed,1 was approved August 4, 1975 and by its terms took effect immediately and was made “applicable with respect to unearned income earned, received or constructively accrued or credited to the taxpayer on or after January 1, 1975.” Section 25.
Plaintiff Bernard Klebanow lived in New York…
2Cases cited11 opinions
- 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
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Coolidge v. LongSupreme Court of the United States · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hansman v. Bernalillo County AssessorNew Mexico Court of Appeals · 1980
- DEL VAL PENNYSAVER v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1983