City of Atlantic City, Plaintiff-Respondent v. Zachirias Trupos, Defendants-Appellants, and the Atlantic…

Summary

The Supreme Court of New Jersey reversed the Appellate Division and vacated the Tax Court’s order disqualifying a law firm from representing taxpayers in 2009 tax appeals, holding that the firm’s prior representation of the municipality in 2006‑2007 tax matters was not substantially related to the later appeals. The Court adopted a new two‑part test for “substantially related” matters under RPC 1.9(a) and remanded for further proceedings consistent with that standard.