Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 1000

... period, multiplied by the maximum tax bracket rate provided under N.J.S.[A. ] 54A:2-1 in effect at the end of the accounting or privilege ... on all New Jersey Gross Income earned by any taxpayer. N.J.S.A. 54A:2-1. “New Jersey Gross income” consists of sixteen specified categories ... as if the taxpayer was a resident of the state. N.J.S.A. 54A:2-1.1. Thus, the source of a non-resident’s income ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	89145

2 Colonial Trust III et al. v. Director, Division of Taxation -- rank: 979

... CBT), rather than as a trust under the GIT. See N.J.S.A. 54A:2-1. Colonial maintains its trust funds in several separate investment portfolios ...

docket:	09777-93
court:
decided:	1997-02-21
status:
citation:	16 N.J. Tax 385
Document Size:	120838

3 /usr/local/share/www/libweb/collections/courts/tax/07048-11.opn.html -- rank: 976

... Jersey gross income as herein defined of every individual . . . .” N.J.S.A. 54A:2-1. Individual taxpayers calculate income for New Jersey gross income tax ...

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

4 CHARLES & SERYL KUSHNER v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 966

... New Jersey gross income of every individual, estate, or trust. N.J.S.A. 54A:2-1. P artnerships are not subject to taxation and individual business ...

docket:	04036-00
court:
decided:	2005-06-15
status:
citation:
Document Size:	54847

5 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 922

... 3 There is also qualified widow and estates and trusts. N.J.S.A. 54A:2-1. -8- • Married-joint – the couple has a joint ... return. • Married-separate - each spouse has a separate return. [ N.J.S.A. 54A:2-1. See also I.R.C. §§ 2, 7703.] Tax ... faster for unmarried individuals and those with married-separate status. N.J.S.A. 54A:2-1. For married individuals, tax status impacts EITC eligibility since joint ... though the status cannot be used for federal purposes. Compare N.J.S.A. 54A:2-1(c), L. 1990, c. 61, § 12(c) with I ... of “filing [status] for federal income tax purposes.” N.J.S.A. 54A:2-1(a), (b), (c). The clear intent is to generally follow ...

docket:	10435-22
court:	NJ Superior Court Appellate Division
decided:	2023-12-22
status:	Published
citation:
Document Size:	49215

6 JOYCE H. EISZNER, Plaintiff v. DIRECTOR, DIVISION OF TAXATION, -- rank: 881

... New Jersey gross income of all individuals, estates, and trusts. N.J.S.A. 54A:2-1. New Jersey gross income includes “bonuses, and other remuneration ... 178, §5 and replaced, beginning tax year l993, with N.J.S.A. 54A:2-1.1). The definition of income received “in connection with ...

docket:	05058-98
court:
decided:	2000-01-21
status:
citation:	18 N.J. Tax 579
Document Size:	86934

7 TEIMOURAZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 875

... the Complaint, contained similar language at page 8. In addition, N.J.S.A. 54A:2-1 imposes a tax on the New Jersey gross income of ...

docket:	10946-07
court:
decided:	2008-10-24
status:
citation:
Document Size:	51785

8 SYLVESTER and YONGJIE TUOHY, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 870

... New Jersey are subject to a tax on gross income. N.J.S.A. 54A:2-1. N.J.S.A. 54A:5-1 designates the categories ...

docket:	13607-18
court:	NJ Tax Court
decided:	2022-03-01
status:	Published
citation:
Document Size:	39773

9 DAVID SIDMAN et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 868

... his pro rata share of the S corporation’s income. N.J.S.A. 54A:2-1 and :5-1p. I have concluded, based on the analysis ...

docket:	01031-99
court:
decided:	2000-04-24
status:
citation:	18 N.J. Tax 636
Document Size:	93512

10 JOSEPH J. MURPHY v. DIRECTOR -- rank: 824

... New Jersey gross income as herein defined of every individual . . . . N.J.S.A. 54A:2-1. The “’[t]axable year’ means the calendar or ...

docket:	05608-11
court:	NJ Tax Court
decided:	2012-07-24
status:	Published
citation:
Document Size:	62764

11 Joseph Cooperstein v. Div. of Taxation -- rank: 788

... tax on the gross income of individuals, estates and trusts. N.J.S.A. 54A:2-1. Inasmuch as the New Jersey Business Corporation Act, on one ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123

12 DANIEL SCHULMANN v. DIRECTOR, DIVISION OF TAXATION -- rank: 785

... imposes a tax on the “gross income” of individuals. N.J.S.A. 54A:2-1. The types of income subject to tax are categorized in ...

docket:	07221-05
court:
decided:	2010-11-09
status:
citation:
Document Size:	60801

13 /usr/local/share/www/libweb/collections/courts/tax/003369-2016opn.opn.html -- rank: 764

... certain rates for individuals filing returns using this status. See N.J.S.A. 54A:2-1(a). Further, the same filing status used for FIT return ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26682

14 Nnebe v. Director, Div. of Taxation -- rank: 762

... same as it is for federal income tax purposes, see N.J.S.A. 54A:2-1; 8-3.1, Taxation can resort to the federal income ...

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

15 Antonio Manente v. Director, Division of Taxation -- rank: 700

... tax on the gross income of residents of this State. N.J.S.A. 54A:2- 1. Under the New Jersey Gross Income Tax Act (“GIT� ...

docket:	010919-18
court:	NJ Tax Court
decided:	2020-03-16
status:	Unpublished
citation:
Document Size:	22503