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RAYBESTOS-MANHATTAN, INC. v. GLASER

156 N.J. Super. 513 (1978)

384 A.2d 176

RAYBESTOS-MANHATTAN, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. SIDNEY GLASER ET AL., DEFENDANTS-APPELLANTS AND JOHN LEOGRANDE ET AL., INTERVENING DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided March 1, 1978.

Attorney(s) appearing for the Case

Mr. Michael E. Goldman, Deputy Attorney General, argued the cause for defendants-appellants (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Mr. Pat Di Ianni argued the cause for intervening defendants-appellants (Mr. Steven M. Gilson, on the brief).

Mr. Robert P. Hazlehurst, Jr. argued the cause for respondent (Messrs. Pitney, Hardin and Kipp, attorneys; Mr. S. Joseph Fortunato on the brief; Messrs. Milbank, Tweed, Hadley and McCloy, members of the New York Bar, of counsel).

Before Judges LORA, SEIDMAN and MILMED.

PER CURIAM.

We affirm substantially for the reasons expressed in the comprehensive opinion of Judge Lenox reported at 144 N.J.Super. 152 (Ch. Div. 1976).

Additionally, we question whether the Legislature, in the guise of taxation, may take from an employer made subject thereto by the statute an amount equal to "the total amount of nonvested pension benefits of such employees of the employer who have completed 15 years...

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