Search Rutgers Law Library N.J. Court Opinions

16 Cathleen Quinn v. David J. Quinn -- rank: 640

... A. 46:15-10 (spouses exempt from realty transfer fee); N.J.S.A. 54A:2-1(a) (determination of taxable income affected by marital status); N ...

docket:	A-5-14
court:	NJ Supreme Court
decided:	2014-05-03
status:
citation:	225 N.J. 34 137 A.3d 423
Document Size:	105208

17 THOMAS McCAULEY et al. v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY -- rank: 640

... Income Tax, which is incident on individuals, estates and trusts. N.J.S.A. 54A:2-1. Where the assignee is not subject to the Gross Income ...

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

18 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 633

... each taxable year" on the taxpayer's annual gross income. N.J.S.A. 54A:2-1. "When examined as a whole, the . . . Act establishes a tax ...

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status:	unpublished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

19 RESIDUARY TRUST A v. DIRECTOR, DIVISION OF TAXATION -- rank: 609

... income or gains of a trust. Id. at 72 (citing N.J.S.A. 54A:2-1; N.J.S.A. 54A:5-1(h); and N ...

docket:	a3636-12
court:	NJ Superior Court Appellate Division
decided:	2015-05-28
status:	unpublished
citation:	28 N.J.Tax 541
Document Size:	24873

20 CHARLES J. DEMUTH, JR v. STATE OF NEW JERSEY, DIVISION OF TAXATION -- rank: 470

... 288.17. In June 2004, the New Jersey Legislature amended N.J.S.A. 54A:2-1 to increase the tax rate on income in excess of ...

docket:	a4657-07
court:	superior court appellate division
decided:	2009-10-28
status:	unpublished
citation:
Document Size:	34241