Retroactive Application of Estate Tax Amendments Upheld

In Estate of Kosakowski v. Director, New Jersey Division of Taxation, No. A-4499-10T2, 2012 WL 2805739 (N.J. Super. Ct. App. Div. July 11, 2012), the court held that a decedent’s estate was not entitled to a refund based on the estate tax paid due to the retroactive application of estate tax amendments.  The court explained that the decedent did not rely on the prior tax statutes and thus the doctrine of manifest injustice was inapplicable.

Special thanks to David L Cornfeld (Husch Blackwell, St. Louis, MO) for bringing this case to my attention.