Search Rutgers Law Library N.J. Court Opinions

46 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 593

... when gross income tax returns are jointly filed. In addition, N.J.S.A. 54A:5-1(o) defines gross income as including income, gain or profit ...

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

47 RESIDUARY TRUST A v. DIRECTOR, DIVISION OF TAXATION -- rank: 585

... at 72 (citing N.J.S.A. 54A:2-1; N.J.S.A. 54A:5-1(h); and N.J.S.A. 54A:5-3). However ...

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status:	unpublished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

48 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 585

... LBO and dividend income when received was not income under N.J.S.A. 54A:5-1, or that the money should not have been reported on ...

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status:	unpublished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

49 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 561

... several liability for GIT includes profit from criminal activity under N.J.S.A. 54A:5-1(o). An audit of plaintiffs’ tax returns resulted in an ...

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

50 DANIEL SCHULMANN and DEBBIE SCHULMANN and UAK MANAGEMENT CORP.1 and TSK FRANCHISE SYSTEMS INC d/b/a TIGER SCHULMANN'S KARATE CENTER HEADQUARTERS v. DIRECTOR, OF TAXATION -- rank: 515

... of his S corporation income as a business expense under N.J.S.A. 54A:5-1(b) (net income from the operation of a business). Income ... Act imposes taxes on distinct and separate categories of income. N.J.S.A. 54A:5-1. Since income is taxed on a category-by-category basis ... one category for the reporting of Subchapter S corporation income, N.J.S.A. 54A:5-1(p), which provides for taxation of the "[n]et pro ...

docket:	a2089-10
court:	NJ Superior Court Appellate Division
decided:	2011-12-06
status:	published
citation:	423 N.J. Super. 333 32 A.3d 1133
Document Size:	16732

51 M.K v. CATASTROPHIC ILLNESS IN CHILDREN RELIEF FUND COMMISSION -- rank: 498

... on the owner's New Jersey personal income tax return. N.J.S.A. 54A:5-1(b); Marrinan v. Div. of Taxation, 10 N.J. Tax ...

docket:	a1362-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-03
status:	Unpublished
citation:
Document Size:	14224

52 William B. Smith AND Mary Ann Smith v. Director, Division of Taxation, <br -- rank: 467

... included within the enumerated categories of taxable gross income in N.J.S.A. 54A-5-1. See Miller v. Director, Div. of Taxation , 20 N.J ...

docket:	01665-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 23
Document Size:	27548

53 BIG M, INC. v. TEXAS ROADHOUSE HOLDING, LLC -- rank: 464

... federal and state law. 26 U.S.C.A. § 61; N.J.S.A. 54A:5-1. The Internal Revenue Service and the New Jersey Division of ...

docket:	a3088-08
court:	superior court appellate division
decided:	2010-07-16
status:	Published
citation:	415 N.J. Super. 130 1 A.3d 718
Document Size:	43446

54 ROGER HELM v. NEW JERSEY DEPARTMENT OF CORRECTIONS -- rank: 460

... his attorneys on his behalf generated income as defined by N.J.S.A. 54A:5-1, which includes net gains or income from disposition of personal property. N.J.S.A. 54A:5-1(c). Clearly, Helm's sculptures were sold and taxes were ...

docket:	a5919-12
court:	NJ Superior Court Appellate Division
decided:	2015-05-08
status:	unpublished
citation:
Document Size:	20449

55 NANCY L. McGOLDRICK v. DIRECTOR, DIVISION OF TAXATION -- rank: 423

... to treat such payments as 'alimony' within the intent of N.J.S.A. 54A:5-1(n). Affirmed. A-5945-07T2 9 This archive is a ...

docket:	a5945-07
court:	superior court appellate division
decided:	2009-07-13
status:	unpublished
citation:
Document Size:	14606