ESTATE OF STANLEY KOSAKOWSKI VS. DIRECTOR, DIVISION OF
A-4499-10T2
We affirm the opinion of the Tax Court, published at 26 N.J.
Tax 21 (Tax Ct. 2011), as consonant with the application of the doctrine of
manifest injustice as expressed by a plurality of the New Jersey Supreme Court
in its decision in Oberhand v. Director, Division of Taxation, 193 N.J. 558
(2008). 07-11-12
