William D. Grand

Harrington, et al. v. Director, Div. of Taxation, et al., Docket No. 009529-2011, 000622-2011, 007022-2011, 007023-2011, 007024-2011, 007025-2011, 007027-2011, 007052-2011 (Consolidated), Tax Ct. (Hon. Patrick DeAlmeida, P.J.T.C.)
The firm represented the plaintiff taxpayers in the above consolidated lawsuits. On November 3, 2017, a Judgment was entered whereby the Court approved a settlement that ended the lawsuit. The Plaintiffs recovered a total of $13,000,410. as a result of the lawsuit and the settlement.
In March 2009, the plaintiffs shared the prize in a Mega Millions lottery contest. At the date of the contest, the New Jersey Gross Income Tax law specifically exempted lottery winnings from New Jersey taxes. However, in June 2009, the New Jersey Legislature amended the Gross Income Tax law and, for the first time, imposed the New Jersey tax upon lottery winnings in excess of $10,000. The Legislature declared that the new tax would be applied retroactively to January 1, which brought Plaintiffs’ winnings under the umbrella of the new tax.
Plaintiffs filed tax returns for the tax year 2009 and, to avoid potential penalties and interest, paid the gross income tax. Plaintiffs then filed amended tax returns, excluding the lottery winnings from income, and they sought a refund of the taxes already paid. The Division of Taxation denied the refund requests.
The Plaintiffs then filed the lawsuit, seeking a refund, arguing that the retroactive application of the tax law to their lottery winnings violated due process, the manifest injustice doctrine, the square corners doctrine and was a breach of their contract with the Division of Lottery. The court granted partial summary judgment in favor of plaintiffs based upon the square corners doctrine, ruling that the Plaintiffs were entitled to a refund of the taxes paid on their lottery winnings, with interest.
Prior to a trial on Plaintiffs’ manifest injustice claim, the parties settled the lawsuit, whereby the parties agreed that the Plaintiffs were entitled to the full refund with interest, totaling $13,000,410. The lawsuit was litigated by William D. Grand, a partner at the firm, and Steven Gladis, an associate.

Multi-national corporation brought an action against a New Jersey company for damages for alleged misappropriation of its formulas and trade secrets. Grand obtained a no cause judgment after six weeks of trial.

Pharmaceutical manufacturer sued another pharmaceutical company for alleged theft of formulas and trade secrets. Grand defended the Complaint and plaintiff dropped its case after five weeks of trial.

Grand defended landfill owner in eminent domain action. After approximately 40 days of hearings, a settlement was reached that resulted in a payment of $40 million to Grand’s client. The Authority’s good faith settlement offer prior to the hearings was $3.5 million.