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 the doctrine of manifest injustice bars its retroactive application to the Oberhand and Seidner estates. The decision affirms the Tax Court’s use of manifest injustice and remands for further proceedings.