Kenneth Vercammen, Esq is Chair of the ABA Elder Law Committee and presents seminars to attorneys and the public on Wills, Probate and other legal topics related to Estate Planning and Elder law. He is author of the ABA's book "Wills and Estate Administration. Kenneth Vercammen & Associates,
2053 Woodbridge Avenue - Edison, NJ 08817
(732) 572-0500 More information at www.njlaws.com/

Sunday, March 30, 2008

Robert Oberhand v. Director, Division of Taxation
(A-106-06) 2-27-08

The July 2002 Amendment to N.J.S.A. 54:38-1 applies to the
estates, but under the circumstances presented, the doctrine of
manifest injustice bars retroactive application of the Amendment
to plaintiffs.
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