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OBERHARD v. DIRECTOR, DIV. OF TAX

940 A.2d 1202 (2008)

193 N.J. 558

Robert OBERHAND, as Executor of the Estate of Cynthia A. Oberhand, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. Harriet Seidner, as Executrix of the Estate of Eugene M. Seidner, Plaintiff-Appellant, v. Director, Division of Taxation, Defendant-Respondent.

Supreme Court of New Jersey.

Decided February 27, 2008.

Attorney(s) appearing for the Case

Andrew M. Epstein, West. Orange, argued the cause for appellants (Lampf, Lipkind, Prupis & Petigrow, attorneys).

Mala S. Narayanan, Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General of New Jersey, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel).

Justice WALLACE, JR., delivered the opinion of the Court.

Congress amended the federal estate tax law effective January 1, 2002, in part, to increase the value of assets that could pass free of federal estate tax under the unified credit provision and to phase out the state death tax credit, the source of New Jersey estate tax revenue. To avoid the loss of revenue due to the federal changes, in July 2002, the Legislature amended N.J.S.A. 54:38-1 to provide...

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