Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/07048-11.opn.html -- rank: 1000

... for which a tax is payable under this act.” N.J.S.A. 54A:1-2(k). “There is hereby imposed a tax for each ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	86978

2 /usr/local/share/www/libweb/collections/courts/appellate/a2244-03.opn.html -- rank: 970

... partner as a "dependent" under the Gross Income Tax Act, N.J.S.A. 54A:1-2(e). Moreover, a domestic partner of a State employee is ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:	378 N.J. Super. 168 875 A.2d 259
Document Size:	154545

3 MICHAEL & HELEN KAPLAN v. DIRECTOR, DIVISION OF TAXATION, -- rank: 941

... plaintiffs cite the following definition of a partnership contained in N.J.S.A. 54A:1-2(h): The term “partnership” includes a syndicate, group, pool ... the Gross Income Tax Act definition of “partnership” in N.J.S.A. 54A:1-2(h) quoted above. The applicable regulation under I.R.C ... Gross Income Tax Act. This regulation incorporates the definition in N.J.S.A. 54A:1-2(h) and provides as follows: “Partnership” means and shall ... any basis for determining that the regulation is inconsistent with N.J.S.A. 54A:1-2(h) or is otherwise unreasonable. See Smith v. Director, Division ... the consequences of that election. The definition of partnerships in N.J.S.A. 54A:1-2(h) and in N.J.A.C. 18:35-1 ...

docket:	00032-06
court:
decided:	2008-01-08
status:
citation:
Document Size:	48003

4 Nnebe v. Director, Div. of Taxation -- rank: 885

... Hamilton house. Regardless, he could qualify as a resident under N.J.S.A. 54A:1-2 which includes someone who, even if he maintains a � ...

docket:	000024-15
court:	NJ Tax Court
decided:	2015-05-23
status:	unpublished
citation:
Document Size:	32119

5 /usr/local/share/www/libweb/collections/courts/appellate/09346-15.opn.html -- rank: 879

... transfer of certain pension payments to a registered domestic partner, N.J.S.A. 54A:1-2, a provision of the Gross Income Tax Act defining � ... 34-4, two provisions concerning the transfer inheritance tax, and N.J.S.A. 54A:1-2 and N.J.S.A. 54A:3-1, two provisions ...

docket:	09346-15
court:	NJ Tax Court
decided:	2016-05-11
status:	unpublished
citation:
Document Size:	63086

6 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 832

... the definition of “resident” under the GIT statute. See N.J.S.A. 54A:1-2(m). The GIT statute adds that a “nonresident taxpayer” is one “who is not a resident.” N.J.S.A. 54A:1-2(n). A “disabled” person (who can claim an exemption ... any medically determinable physical or mental impairment, including blindness.” N.J.S.A. 54A:1-2(f). Note that this definition is the same for purposes ... under N.J.S.A. 54:4-8.58 and N.J.S.A. 54A:1-2(m) for 2010-2012, three consequences are noteworthy. One is ...

docket:	007787-20
court:	NJ Tax Court
decided:	2017-08-17
status:	unpublished
citation:
Document Size:	45025

7 ERNEST H. & JEANNE B. SUTKOWSKI VS DIRECTOR, DIVISION OF TAXATION -- rank: 771

... disposition of property). ����In reply, the Director points out that N.J.S.A. 54A:1-2. Accordingly, the Director correctly points out that the statute does ...

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

8 KJELL AND VICKI SAMUELSSON v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 671

... assistant coach with the Trenton (New Jersey) Titans hockey team. N.J.S.A. 54A:1-2(m) defines a resident taxpayer as an individual: who is ... individual is in the Armed Forces of the United States. [ N.J.S.A. 54A:1-2(m).] During 1999, the Samuelssons spent more than 30, but ...

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