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OBERHAND v. DIR., DIV., OF TAXATION

23 N.J. Tax 431 (2007)

ROBERT OBERHAND, AS EXECUTOR OF THE ESTATE OF CYNTHIA A. OBERHAND, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-APPELLANT. HARRIET SEIDNER, AS EXECUTRIX OF THE ESTATE OF EUGENE M. SEIDNER, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided September 29, 2006.

Attorney(s) appearing for the Case

Mala Narayanan, Deputy Attorney General, argued the cause for both appellants, Director, Division of Taxation (Anne Milgram, Acting Attorney General, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel; Mr. DeAlmeida and Ms. Narayanan, on the briefs).

Andrew M. Epstein, argued the cause for respondents Robert Oberhand and Harriet Seidner (Lampf, Lipkind, Prupis & Petigrow, attorneys; Mr. Epstein, on the brief).

Before Judges COBURN, AXELRAD and R.B. COLEMAN.

The opinion of the court was delivered by

COBURN, P.J.A.D.

In June 2001, the United States Congress increased the amount of property that could pass free of federal estate taxation and eliminated the state death tax credit. To preserve revenue that would otherwise be lost because of the changes in federal law, the New Jersey Legislature amended its estate tax law in July 2002, making the changes retroactive to January 1, 2002. Consequently, the estates with...

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