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ESTATE OF KOSAKOWSKI v. DIRECTOR

Docket No. A-4499-10T2.

26 N.J. Tax 524 (2012)

ESTATE OF STANLEY KOSAKOWSKI, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division

Decided July 11, 2012.

Attorney(s) appearing for the Case

Richard B. Nashel argued the cause for appellant (Nashel and Nashel, L.L.C., attorneys; Mr. Nashel, on the brief).

Heather Lynn Anderson, Deputy Attorney General, argued the cause for respondent (Jeffrey S. Chiesa, Attorney General, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel; Ms. Anderson, on the brief).

Before Judges PAYNE, SIMONELLI and ACCURSO.

The opinion of the court was delivered by

PAYNE, P.J.A.D.

Plaintiff, the Estate of Stanley Kosakowski, appeals from an order of summary judgment, entered by Tax Court Judge Vito Bianco in favor of the defendant Director, Division of Taxation, upholding as constitutional, under State and Federal due process and equal protection analysis, the retroactive application of amendments to N.J.S.A. 54:38-1 to the Estate, thereby increasing its tax liability...

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