Search Rutgers Law Library N.J. Court Opinions

1 Henry J. Shotmeyer, et al. v. New Jersey Realty Title Insurance Company -- rank: 1000

... A partnership is an entity distinct from its partners. Under N.J.S.A. 42:1A-12(a)(2), land is property of a partnership if it ... distinctions between partnerships and the partners that comprise them. Under N.J.S.A. 42:1A-12(a)(2), land is property of a partnership if it ... land would be presumed to be their separate property. See N.J.S.A. 42:1A-12(d). Therefore, relying on the language in the deed and ... to the limited partnership and not the individual brothers. See N.J.S.A. 42:1A-12(b)(1) (“Property is acquired in the name of ... by a transfer to the partnership in its name.”); N.J.S.A. 42:1A-12(a)(1). Thus, after the 1992 conveyance, and at the ...

docket:	a-125-06
court:
decided:	2008-06-05
status:
citation:	195 N.J. 15
Document Size:	74737

2 MICHAEL & HELEN KAPLAN v. DIRECTOR, DIVISION OF TAXATION, -- rank: 731

... liability companies as constituting partnerships is inappropriate. Paragraph (d) of N.J.S.A. 42:1A-12 is consistent with the concepts in N.J.S.A ... to be separate property, even if used for partnership purposes. [N.J.S.A. 42:1A-12(d).] Paragraph (c) of this statute, defining property as owned ...

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