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16 ERNEST H. & JEANNE B. SUTKOWSKI VS DIRECTOR, DIVISION OF TAXATION -- rank: 667

... profits of the year in which such dividend is paid." N.J.S.A. 54A:4-1 then provided in relevant part:         (a) A resident taxpayer shall ... Entire New Jersey GIT income     [ Id. at 550; see also N.J.S.A. 54A:4-1(b).]     The parties to this litigation agree on the amount ...

docket:	a3725-96
court:	njappellate
decided:	1998-06-15
status:	published
citation:	<a href=
Document Size:	43481

17 MAEGAN STALLINGS V DIRECTOR, DIVISION OF TAXATION -- rank: 658

... credit for taxes paid to another jurisdiction in accordance with N.J.S.A. 54A:4-1 and N.J.A.C. 18:35-4.1(a ...

docket:	009002-23
court:	NJ Superior Court Appellate Division
decided:	2024-02-02
status:	Unpublished
citation:
Document Size:	28646

18 Charles J. Widder v. Dir, Division of Taxation -- rank: 658

... to New Jersey residents for taxes paid to other jurisdictions. N.J.S.A. 54A:4-1. The provision allows a credit against the New Jersey tax ... of which is the taxpayer's "entire New Jersey income." N.J.S.A. 54A:4-1(b). The fraction is applied against the tentative New Jersey ...

docket:	09585-93
court:
decided:	1994-08-15
status:
citation:	14 N.J. Tax 349
Document Size:	34277

19 James and Joseph Bonanno v. Dir, Div of Taxation -- rank: 655

... Taxpayers contend that their refund claim was timely filed because N.J.S.A . 54A:4-1(c) excepts claim for credit resulting from the readjustment of ... final determination. I . Taxpayers contend that the credit provisions of N.J.S.A . 54A:4-1 are specifically excepted from the N.J.S.A . 54A ... credit for 1984. Director asserts that the exception provided in N.J.S.A . 54A:4-1(c) to the three-year statute of limitations applies solely ... tax was paid, whichever of such periods expires the later .... N.J.S.A . 54A:4-1 of the Act permits resident taxpayers to claim a credit ... Div. Director , 10 N.J . Tax 402, 405 (Tax 1989). N.J.S.A . 54A:4-1(a) provides: (a) A resident taxpayer shall be allowed a ... income which is also subject to tax under this act. N.J.S.A . 54A:4-1(c) contains an exception to the three-year statute ...

docket:	09580-91
court:
decided:	1992-09-22
status:
citation:	12 N.J. Tax 552
Document Size:	25441

20 David R. Allen v. Dir, Div of Taxation -- rank: 639

... under the New Jersey Gross Income Tax Act pursuant to N.J.S.A. 54A:4-1. The amount of tax in dispute is under $200.00 ... is how should the numerator of the fraction prescribed in N.J.S.A. 54A:4-1(b) be calculated? The Director of the Division of Taxation ... TOTAL TAXABLE INCOME $147,682 $143,199 The controlling statute, N.J.S.A. 54A:4-1, states: (a) A resident taxpayer shall be allowed a credit ... income which is also subject to tax [in New Jersey]." N.J.S.A. 54A:4-1(a). "The intent of the credit provision of the New ... income doubly taxed by both New York and New Jersey ( N.J.S.A. 54A:4-1(a)) is not reduced by $21,237 plus $5,744 ... taxpayers' calculation of the credit is proper and authorized under N.J.S.A. 54A:4-1 and existing case law interpretations. To the extent that ...

docket:	04866-93
court:
decided:	1994-11-30
status:
citation:	14 N.J. Tax 385
Document Size:	42236

21 Geeming Chin v. Dir, Div of Taxation -- rank: 632

... for income or wage tax paid to another state. Specifically, N.J.S.A. 54A:4-1 provides in relevant part as follows: (a) A resident taxpayer ... tax plus interest paid. The Director maintains that, pursuant to N.J.S.A. 54A:4-1, the amount included in the numerator of the resident credit ...

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

22 Joseph and Theresa Laurite v. Dir, Div of Taxation -- rank: 625

... with a credit for income tax paid to other states. N.J.S.A . 54A:4-1 provides in relevant part: (a) A resident taxpayer shall be ... income taxed by another state in the same tax year. N.J.S.A . 54A:4-1. 2 In 1987 , under the Division of Taxation's 1984 ... x Jersey Gross Income Tax Entire New Jersey income See N.J.S.A . 54A:4-1. 4 See Walsh v. Director, Division of Taxation , 10 N ...

docket:	05163-91
court:
decided:	1992-06-30
status:
citation:	12 N.J. Tax 483
Document Size:	47922

23 PHILIP MANNINO v. DIRECTOR, DIVISION OF TAXATION -- rank: 623

... issue as to any material fact in this matter. ANALYSIS N.J.S.A. 54A:4-1 states that: (a) A resident taxpayer shall be allowed a ... the other jurisdiction bears to his entire New Jersey income. [ N.J.S.A. 54A:4-1 (a)-(b).] This statute is intended “to avoid double ... N.J. Tax 127 , 133 (1982). The credit limitation of N.J.S.A. 54A:4-1(b) is calculated as follows: (income actually taxed by both ...

docket:	09142-07
court:
decided:	2009-07-08
status:
citation:
Document Size:	37911

24 ROSS FOGG FUEL OIL CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 616

... “New Jersey” utilized “another” state. See, e.g. , N.J.S.A. 54A:4-1(a) (individual taxpayer allowed credit for taxes paid to â ...

docket:	06544-03
court:
decided:	2005-06-07
status:
citation:
Document Size:	39467

25 SYLVESTER TUOHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 558

... s calculation of the resident tax credit p ursuant to N.J.S.A. 54A:4-1 and in the Director's inclusion of capital gains and ...

docket:	a2692-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-26
status:	Unpublished
citation:
Document Size:	19231

26 CHARLES A. CINO v. DIRECTOR, DIVISION OF TAXATION -- rank: 471

... sum from his gross earnings, which we do not. Under N.J.S.A. 54A:4-1, a credit is limited to income actually taxed by a ... there would be no need for the proportional language in N.J.S.A. 54A:4-1 requiring a fraction to be multiplied against the New Jersey ...

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

27 FREDERIC W. BERNARD v. DIRECTOR, DIVISION OF TAXATION -- rank: 431

... was paid, whichever is later. Further, Judge Brennan determined that N.J.S.A. 54A:4-1(e) does not entitle plaintiff to relief under the facts ... extension under N.J.S.A. 5A:4-1(e). N.J.S.A. 54A:4-1(e) provides: Readjustment of the tax of another state or ...

docket:	a1445-13
court:	NJ Superior Court Appellate Division
decided:	2015-02-23
status:	unpublished
citation:
Document Size:	12370