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State Courts -
New Jersey - September 26 - October 2, 2006
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Oberhand v. Director, Div. of Taxation, Dept. of Treasury, DOCKET NO. A-3886-04T2, A-4243-04T2,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, September 29, 2006, Decided
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Overview: N.J.S.A. § 54:38-1(a)(2)(a) applied to all New Jersey residents dying after December 31, 2001, including those who drafted wills before its enactment to avoid federal and state taxes and who died after December 31. Tax court erred in granting estates exemption from tax, as manifest injustice doctrine did not apply in retroactive-taxation cases.
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