RAYBESTOS-MANHATTAN, INC. v. GLASER


144 N.J. Super. 152 (1976)

365 A.2d 1

RAYBESTOS-MANHATTAN, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. SIDNEY GLASER, DIRECTOR OF THE DIVISION OF TAXATION OF NEW JERSEY; GEORGE F. KUGLER, JR., ATTORNEY GENERAL OF THE STATE OF NEW JERSEY; AND RONALD M. HEYMANN, COMMISSIONER OF LABOR AND INDUSTRY OF THE DEPARTMENT OF LABOR AND INDUSTRY OF NEW JERSEY, DEFENDANTS, AND JOHN LEOGRANDE, STANLEY BUCZEK, WALTER BERKENBOSCH, CHARLES PILISZ, JOSEPH FICARRA, CHARLES CZAGAS, JOHN MALENCHAK, STANLEY MAZUR, PETER OSSENKOWSKY, JACK B. JASPER, SIEGMUND STEMCOVSKI, RUDOLPH JOHANSKY, RAYMOND ZOON, WALTER ULENSKI, PETER VAN HAEREN, JOSEPH S. GEMSKI, MICHAEL LELYO, JOHN DUBRORSKY, GENNARO J. APREA, SIGMUND ZAK, ROENEE E. MARTIN, EMORY JOEL BUMBERA, INTERVENING-DEFENDANTS.

Superior Court of New Jersey, Chancery Division.

Decided August 5, 1976.


Attorney(s) appearing for the Case

Mr. Robert P. Hazlehurst, Jr. and Mr. Joseph S. Fortunato for plaintiff (Messrs. Pitney, Hardin & Kipp, attorneys; Mr. Kenneth Perko, of the New York Bar, of counsel).

Mr. Michael E. Goldman, Deputy Attorney General, for defendants (Mr. William F. Hyland, Attorney General, attorney).

Mr. Pat Di Ianni for the intervening defendants (Mr. Steven Gilson of counsel and on the brief).


LENOX, J.S.C.

In this declaratory judgment action plaintiff Raybestos-Manhattan, Inc. challenges the constitutional validity of the Private Nonvested Pension Benefits Protection Tax Act, L. 1973, c. 124 ("the act") under the Constitutions of New Jersey and the United States.

The act, which after a one-year extension expired July 1, 1975, imposed upon certain employers ceasing operations at a place of employment in New Jersey a tax "equal to the...

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