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OBERHAND v. DIR., DIV. OF TAXATION

22 N.J. Tax 55 (2005)

ROBERT OBERHAND, AS EXECUTOR OF THE ESTATE OF CYNTHIA A. OBERHAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 23, 2005.

Attorney(s) appearing for the Case

Andrew M. Epstein for plaintiff (Lampf, Lipkind, Prupis & Petigrow, attorneys).

Mala Narayanan for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiff Robert Oberhand, executor of the Estate of Cynthia A. Oberhand (the "Estate"), appeals an assessment of New Jersey estate tax imposed by defendant, Director of the New Jersey Division of Taxation (the "Director"). The assessment, in the amount of $25,915.49 plus interest, resulted from the retroactive application of amendments to N.J.S.A. 54:38-1 enacted after the date of death of Cynthia Oberhand ("Mrs. Oberhand"). The amendments constituted...

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