Legal Opinion
Estate of Kosakowski v. Director
New Jersey Tax Court
Decided April 11, 2011PublishedCited by 1 opinion
1Opinion of the Court
BIANCO, J.T.C.
Defendant, Director, Division of Taxation (“the Director”), and the plaintiff, Estate of Stanley Kosakowski (“the Estate”), filed cross-motions for summary judgment with regard to the Director’s denial of a $109,545 refund claim made by the Estate. This opinion shall serve as the court’s determination of said cross-motions.
The Director asserts that the Estate’s refund claim was properly denied since this matter is distinguishable from Oberhand v. Director, Division of Taxation, and therefore, the doctrine of manifest injustice does not bar the retroactive application of N.J.S.A.…
2Cases cited32 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Weinberger v. Romero-BarceloSupreme Court of the United States · 1982
- Police Dept. of Chicago v. MosleySupreme Court of the United States · 1972
- Hecht Co. v. BowlesSupreme Court of the United States · 1944
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
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3Cited by1 opinion
- Kosakowski v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2012