Search Rutgers Law Library N.J. Court Opinions

31 EMILIA A. ACIU v. DIRECTOR -- rank: 738

... no provision in the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 54A:9-25.1 (the “Act”), that provides ...

docket:	20999-10
court:	NJ Tax Court
decided:	2012-10-09
status:	Published
citation:
Document Size:	48268

32 GEORGE K. MILLER, JR., et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 728

... S corporation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12 (the "Act"). It arose from two related ...

docket:	A0658-01
court:	NJ Superior Court Appellate Division
decided:	2002-06-17
status:	published
citation:	352 N.J. Super. 98 799 A.2d 660
Document Size:	22331

33 WILLIAM SITAR v. DIRECTOR, DIVISION OF TAXATION -- rank: 700

... filed pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12 (the GIT), the plaintiffs reported a gain ...

docket:	a3323-07
court:	superior court appellate division
decided:	2009-08-04
status:	unpublished
citation:
Document Size:	64327

34 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 683

... not afforded under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 12-6 (“NJ GIT Act”), thereby obviating any ...

docket:	13601-17
court:	NJ Tax Court
decided:	2021-03-26
status:	Published
citation:
Document Size:	16012

35 Koch v. Director, Division of Taxation -- rank: 679

... tax treatment under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12 (the "Act"), of a taxpayer's gain ...

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

36 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 676

... 2002, c. 128, §12). The Gross Income Tax Act, N.J.S.A. 54A:1-1 to 54A:9-29, provides: Notice of deficiency as assessment ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

37 NICHOLAS L. DEPACE, M.D., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 674

... was the Gross Income Tax Act. L. 1976, c. 47, N.J.S.A. 54A:1-1 to 9-27. The essential provisions governing the taxation of ...

docket:	13396-19
court:	NJ Tax Court
decided:	2020-12-21
status:	Published
citation:
Document Size:	31687

38 Geeming Chin v. Dir, Div of Taxation -- rank: 662

... resident credit under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to :10-12 for tax years 1988, 1989 and 1990 ... of Resident Credit. The New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. , allows for a credit to New Jersey residents ...

docket:	12197-92
court:
decided:	1994-03-07
status:
citation:	14 N.J. Tax 304
Document Size:	48124

39 RICHARD'S AUTO CITY, INC. V. DIR., DIV. OF TAXATION -- rank: 641

... 1 to -36, and New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12, are not treated in pari materia with ...

docket:	a-54-94
court:	njsupreme
decided:	1995-06-21
status:
citation:	140 N.J. 523
Document Size:	42614

40 THOMAS McCAULEY et al. v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY -- rank: 599

... the taxability under the New Jersey Gross Income Tax Act ( N.J.S.A. 54A:1-1 through :9-27) of the proceeds of a partial assignment ...

docket:	05061-98
court:
decided:	2001-11-20
status:
citation:	19 N.J. Tax 581
Document Size:	32638

41 KJELL AND VICKI SAMUELSSON v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 577

... for additional taxes under the New Jersey Gross Income Tax, N.J.S.A. 54A:1-1 through 54A:10-12. The assessment is based on the ...

docket:	03615-04
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 243
Document Size:	25992

42 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 577

... recognized New Jersey's Gross Income Tax Act (the Act), N.J.S.A. 54A:1-1 to 10-12, contains no provision similar to section 1341 ...

docket:	a0111-12
court:	NJ Superior Court Appellate Division
decided:	2013-06-12
status:	unpublished
citation:	27 N.J.Tax 293
Document Size:	47826

43 CHARLES A. CINO v. DIRECTOR, DIVISION OF TAXATION -- rank: 568

... we observed in Ambrose , the purpose of the credit in N.J.S.A. 54A:1-1 to 10-12. (continued) (continued) 2 A-3898-08T3 February ...

docket:	a3898-08
court:	superior court appellate division
decided:	2010-02-01
status:	Unpublished
citation:
Document Size:	24272

44 Reck v. Director, Division of Taxation -- rank: 554

... from the �partner�s distributive share of partnership income� (under N.J.S.A. 54A:1-1 to 10-12. There is no dispute that the Keogh ...

docket:	a-93-01
court:	njsupreme
decided:	2002-12-19
status:
citation:	175 N.J. 54
Document Size:	18687

45 Manuel Lorenzo v. Dir, Div of Taxation -- rank: 542

... employee wages under the New Jersey Gross Income Tax Act. N.J.S.A. 54A:1-1 to :9-27 for the years 1989 thru 1992. I ...

docket:	09219-93
court:
decided:	1995-04-07
status:
citation:	14 N.J. Tax 577
Document Size:	62178