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A-25-12

A-25-12 Estate of Stanley Kosakowski v. Director, New Jersey Division of Taxation (071319)

Does the doctrine manifest injustice bar the retroactive application of amendments to the estate tax statute, N.J.S.A. 54:38-1, under the circumstances of this case?

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  • Certification granted : Nov. 9, 2012
  • Posted: Nov. 13, 2012
  • Argued: Sept. 24, 2013
  • Order dismissed as improvidently granted : Oct. 2, 2013