Robert Oberhand, as Executor of the Estate of Cynthia A. Oberhand, Plaintiff-Appellant v. Director, Division of…

Summary

The Court held that the 2002 amendment to N.J.S.A. 54:38-1 applies retroactively to estates of decedents dying after December 31, 2001, but that applying it retroactively to the Oberhand and Seidner estates would constitute manifest injustice, so the tax assessments were barred and the case was remanded. The decision was contested in a dissent and a concurring opinion.