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KLEBANOW v. GLASER

80 N.J. 367 (1979)

403 A.2d 897

BERNARD KLEBANOW, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided June 22, 1979.

Attorney(s) appearing for the Case

Mr. Laurence Reich, argued the cause for appellant (Messrs. Carpenter, Bennett and Morrissey, attorneys; Mr. Laurence Vogel and Mr. Norman Dorsen, members of the New York bar, and Mr. Laurence Reich of counsel and on the briefs).

Mr. Douglas G. Sanborn, Deputy Attorney General, argued the cause for respondent (Mr. John J. Degnan, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

The opinion of the court was delivered by SCHREIBER, J.

Questioned in this case is the constitutionality of the retroactive effect of the State's capital gains tax, known as the Tax on Capital Gains and Other Unearned Income Act, N.J.S.A. 54:8B-1 et seq., which was enacted on August 4, 1975 and applied to capital gains received on or after January 1, 1975.1 After the Director of the Division of Taxation held that plaintiff...

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