Search Rutgers Law Library N.J. Court Opinions

46 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 656

... Gurbir S. Grewal, Attorney General of New Jersey, attorney). Held: N.J.S.A. 54:10A-4(k)(6)(E) (Subparagraph E) disallowed a deduction of net ... in-time sequence of using an NOL carryover specified in N.J.S.A. 54:10A-4(k)(6)(B) for purposes of implementing Subparagraph E. While ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	28150

47 Rollins Leasing Corp v. Dir, Div of Taxation -- rank: 646

... deductions in computing Taxpayer's entire net income pursuant to N.J.S.A . 54:10A-4(k)(2)(E) of the Corporation Business Tax Act (the ... shares of the taxpayer's capital stock of all classes; ... [ N.J.S.A. 54:10A-4(k) (emphasis added).] "Indebtedness owing directly or indirectly" shall include ... shares of the taxpayer's capital stock of all classes. [ N.J.S.A. 54:10A-4(e).] Director, pursuant to N.J.S.A. 54:10A ...

docket:	09882-92
court:
decided:	1993-08-24
status:
citation:	13 N.J. Tax 359
Document Size:	56264

48 SHORE BUILDING CONTRACTORS v. DIRECTOR, DIVISION OF TAXATION -- rank: 617

... profit gained through a sale or conversion of capital assets. [N.J.S.A. 54:10A-4(k).] This broad definition of entire net income is limited ... Department for the purpose of computing its federal income tax . . . . [N.J.S.A. 54:10A-4(k).] As Judge Kuskin explained in Seventeen Thirty Corporation v ... J. Tax 168 , 175 (Tax 1999), 16 The reference in N.J.S.A. 54:10A-4(k) to "federal income tax" incorporates certain provisions of the ... 162-7(a). "In light of the specific reference in N.J.S.A. 54:10A-4(k) to the federal income tax, the decisional law under ...

docket:	02298-12
court:	NJ Tax Court
decided:	2019-10-03
status:	Unpublished
citation:
Document Size:	47799

49 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 606

... application of the related party interest add-back requirement in N.J.S.A. 54:10A-4(k)(2)(I) was unreasonable, given the facts underlying plaintiffâ ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

50 GEORGE K. MILLER, JR. et al. v. DIRECTOR, DIVISION OF <br -- rank: 601

... which were enacted as L. 1993, c. 173 (codified at N.J.S.A. 54:10A-4). Nevertheless, the New Jersey schedule K-1, which provides for ... A. 1870, enacted as L. 1993, c. 173 (codified at N.J.S.A. 54:10A-4).] 3 The June 2 , 1993 statement to A. 273 and ...

docket:	04040-00
court:
decided:	2001-08-20
status:
citation:	19 N.J. Tax 522
Document Size:	108239

51 /usr/local/share/www/libweb/collections/courts/appellate/000028-2014.opn.html -- rank: 588

... the court overlooked the statutory definition of “taxpayer” in N.J.S.A. 54:10A-4(h), -(5)g and (h), and was wrong to conclude ... in stating that the court overlooked the statutory language of N.J.S.A. 54:10A-4(h), -(5)g, - 5(h), -15.7, and -15.11 ...

docket:	000028-2014
court:	NJ Tax Court
decided:	2018-06-13
status:	unpublished
citation:
Document Size:	14564

52 LANCO, INC. v. DIRECTOR, Division of Taxation, -- rank: 572

... intangible property, as those terms are defined in the statute. N.J.S.A. 54:10A-4.4. (enacted as L. 2002, c. 40, § 33, effective ...

docket:	05329-97
court:
decided:	2003-10-23
status:
citation:	21 N.J. Tax 200
Document Size:	66048

53 /usr/local/share/www/libweb/collections/courts/tax/13502-16opn.opn.html -- rank: 564

... two of the same provisions that are under consideration here, N.J.S.A. 54:10A-4(d) and -4(e). In Kingsley, 41 N.J. at ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	88432

54 Burlington Coat Factory Warehouse Corp. v. Director, Division of Taxation -- rank: 538

... wrapping supplies exemption in a related party transaction similar to N.J.S.A. 54:10A-4(k)(2)((I) which denies the deduction of interest expense paid to a related member or N.J.S.A. 54:10A-4.4(b) which requires the add back of otherwise deductible ...

docket:	07007-13
court:	NJ Tax Court
decided:	2014-12-02
status:	unpublished
citation:
Document Size:	32179

55 KINKO'S NETWORK, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 498

... back" the same sum to its overall net income. See N.J.S.A. 54:10A-4.4(b). In essence, Kinko's 2002 CBT liability included ...

docket:	a2261-13
court:	NJ Superior Court Appellate Division
decided:	2015-07-30
status:	unpublished
citation:
Document Size:	36227

56 CLOROX PRODUCTS MANUFACTURING, COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 451

... uncoupling" state and federal depreciation methods for determining net income. N.J.S.A. 54:10A-4(k)(2)(F)(i). Uncoupling lasted until July 1993 when the Legislature amended N.J.S.A. 54:10A-4(k)(2)(F)(i), to bring New Jersey into harmony ...

docket:	A3750-06
court:	NJ Superior Court Appellate Division
decided:	2008-06-19
status:	unpublished
citation:	24 N.J. Tax 223
Document Size:	39180

57 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 432

... electing to be taxed as an "Investment Company" pursuant to N.J.S.A. 54:10A-4(f), which limits tax liability to measurement by forty percent ...

docket:	a1172-09
court:	NJ Superior Court Appellate Division
decided:	2011-08-23
status:	unpublished
citation:	26 N.J.Tax 489
Document Size:	44010

58 STEVEN BREITMAN v. ATLANTIS YACHT CLUB -- rank: 430

... profit gained through a sale or conversion of capital assets.' N.J.S.A. 54:10A- 4(k) (emphasis added). A- 0557-22 9 The term 'profit ...

docket:	a0557-22
court:	NJ Superior Court Appellate Division
decided:	2023-10-27
status:	Published
citation:
Document Size:	25217

59 Koch v. Director, Division of Taxation -- rank: 422

... Subchapter S corporation legislation, L. 1993, c. 173, codified at N.J.S.A. 54:10A-4 (the "1993 Legislation"), indicated that the Legislature did not believe ...

docket:	a-135-97
court:	njsupreme
decided:	1999-01-14
status:
citation:	157 N.J. 1
Document Size:	44447

60 ESTATE OF CLAUDIA L COHEN v. BOOTH COMPUTERS -- rank: 390

... Yet, these terms have been found to be synonymous. See N.J.S.A. 54:10A-4(d) (providing that net worth means the aggregate of the ...

docket:	a0319-09
court:	NJ Superior Court Appellate Division
decided:	2011-07-13
status:	published
citation:	421 N.J. Super. 134 22 A.3d 991
Document Size:	81551