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Vol. 3 No. 251 – JANUARY 9, 1996 Editor’s Notes: Due to weather conditions, (1) no Alert was issued on Monday, Jan. 8, and (2) no appellate decisions were released today due to there being only a skeleton crew in the courts in Trenton. STATE COURT CASE TAXATION — GROSS INCOME TAX 35-5-7508 Estate of Tina Guzzardi v. Director, Div. of Taxation, Tax Ct. (21 pp.) (1) For purposes of New Jersey gross income tax, taxpayer is not entitled to offset a 1988 installment sale gain with a capital loss carryover allowed in that year for federal income tax purposes, and (2) taxpayer is not entitled to a resident credit with respect to the installment sale gain received by the taxpayer and taxed by New Jersey in 1988 when the total gain was taxed by Pennsylvania in 1981, because that credit is available only when the resident’s income in doubly taxed in the same taxable year. [Approved for publication.] FEDERAL COURT CASES CONSTITUTIONAL LAW — WATERFRONT COMMISSION ACT 10-8-7509 Donald Carson v. Waterfront Comm’n of N.Y. Harbor, et al., Third Cir. (20 pp.) Appellant’s Supremacy Clause challenge to New Jersey’s implementation of the Waterfront Commission Act — alleging that the WCA’s Section 8 conflicts with a 1984 amendment to the Labor-Management Reporting and Disclosure Act of 1959 — was properly dismissed by the district court, since the U.S. Supreme Court already has ruled against such preemption, and the amendment doesn’t change appellant’s rights regarding the precedent. ENVIRONMENT — RECONSIDERATION 17-7-7510 Public Interest Research Group of N.J. Inc., et al. v. Magnesium Elektron Inc., U.S. Dist. Ct. (6 pp.) Despite defendant’s contentions, the court considered evidence regarding regulatory anomalies, natural environmental events and equipment failures in determining that defendant’s wastewater monitoring and reporting violations were serious, and, therefore, defendant’s motion for reconsideration is denied. ENVIRONMENT — ATTORNEYS’ FEES AND COSTS 17-7-7511 Public Interest Research Group of N.J. Inc., et al. v. Magnesium Elektron Inc., U.S. Dist. Ct. (10 pp.) Plaintiffs’ application for attorneys’ fees and costs is reasonable and granted in full over defendant’s objections, since (1) defendant’s assertion that plaintiffs’ attorneys were in a constant state of turnover, resulting in duplicative work, was dealt with in the attorneys’ certification by the elimination of hours resulting from the new attorneys’ initial file review, (2) the attorneys’ interoffice conferences were reasonable and necessary, and defendants have not shown that the conferences were not productive, and (3) although plaintiffs’ counsel was experienced in Clean Water Act penalty litigation, the defendant raised unique fact-specific defenses, requiring investigation and discovery without reference to the attorneys’ prior experience. HEALTH — MEDICAID 22-8-7512 N.J. Hosp. Ass’n v. William Waldman, et al., Third Cir. (29 pp.) On hospital association’s challenge to the state’s reduction of Medicaid reimbursement for general inpatient services, the district court correctly ruled that, in changing the rates, the state had substantially complied with respect to both the procedural and substantive requirements of the Boren amendment, and, on that basis, because the hospital association could not demonstrate a reasonable likelihood of success on the merits, it was properly denied a preliminary injunction.

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