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1 MICHAEL & HELEN KAPLAN v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... partnership and not of the partners individually,” and, under N.J.S.A. 42:1A-27, a partner “is not a co-owner of partnership ... concepts in N.J.S.A. 42:1A-11 and N.J.S.A. 42:1A-27. This paragraph provides that: Property acquired in the name of ...

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