Search Rutgers Law Library N.J. Court Opinions

1 JAMES N. STANARD v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... was “treated as a partner in a partnership.” N.J.S.A. 42:2B-69 (repealed 2012). In 1998, the Act was amended to permit single member limited liability companies and the now repealed N.J.S.A. 42:2B-69 was amended by adding subsection (b) which reads as follows ... of a member has for federal income tax purposes. 5 [ N.J.S.A. 42:2B-69 (repealed 2012).] The Assembly Judiciary Committee Statement to Senate No ... conforms with provisions in a pertinent limited liability company statute, N.J.S.A. 42:2B-69 . . . . ”). Agency regulations are presumptively valid, Med. Soc’y of ...

docket:	08149-18
court:	NJ Tax Court
decided:	2020-02-24
status:	Published
citation:
Document Size:	38890

2 IE Test, LLC v. Kenneth Carroll -- rank: 995

... as it is classified for federal income tax purposes.” N.J.S.A. 42:2B-69. The statute was intended “to be liberally construed to ...

docket:	A-63-14
court:	NJ Supreme Court
decided:	2016-08-02
status:
citation:	226 N.J. 166 140 A.3d 1268
Document Size:	75847

3 MARY F. TRONGONE v. BOARD OF REVIEW DEPARTMENT OF LABOR and CARE BY YOUR SIDE LLC -- rank: 855

... taxes. The LLC elected to be taxed as a partnership, N.J.S.A. 42:2B-69, and filed federal and State income tax forms as a ... thereby enjoying the pass-through tax status of a partnership. N.J.S.A. 42:2B-69(a). For all purposes of taxation under the laws of ... the LLC Act that "[f]or all purposes of taxation," N.J.S.A. 42:2B-69(a), the LLC should be treated as a partnership, unless ...

docket:	a6135-10
court:	NJ Superior Court Appellate Division
decided:	2012-06-12
status:	unpublished
citation:
Document Size:	46023

4 JORGE M. PEREIRA v. BOARD OF REVIEW DEPARTMENT OF LABOR AND WORK FORCE DEVELOPMENT -- rank: 646

... and she does not file a separate return for PML. N.J.S.A. 42:2B-69(b) provides: For all purposes of taxation on income under ... employed by PML and not his wife is unavailing, as N.J.S.A. 42:2B-69(b) requires that PML as a LLC, "is disregarded as ...

docket:	a1739-11
court:	NJ Superior Court Appellate Division
decided:	2013-06-03
status:	unpublished
citation:
Document Size:	12760

5 SAMEER DHAWAN v. BOARD OF REVIEW DEPARTMENT OF LABOR -- rank: 565

... of ineligibility. At the time of the agency's decision, N.J.S.A. 42:2B-69(b) provided: 4 For all purposes of taxation on income ...

docket:	a5924-12
court:	NJ Superior Court Appellate Division
decided:	2014-11-03
status:	unpublished
citation:
Document Size:	22931

6 SITE SEARCH OF NEW JERSEY, INC v. CAMCO MANAGEMENT, LLC -- rank: 544

... limited liability companies), certif. denied , 180 N.J. 354 (2004); N.J.S.A. 42:2B-69 (taxation of limited liability companies). Site Search argues, "[T]he ...

docket:	a5162-10
court:	NJ Superior Court Appellate Division
decided:	2012-06-21
status:	unpublished
citation:
Document Size:	79461

7 JAMES W. LUCAS v. BOARD OF REVIEW DEPARTMENT OF LABOR -- rank: 540

... the LLC Act, that "[f]or all purposes of taxation," N.J.S.A. 42:2B-69(a), the LLC should be treated as a partnership, unless ...

docket:	a3749-11
court:	NJ Superior Court Appellate Division
decided:	2013-10-01
status:	unpublished
citation:
Document Size:	33853

8 JOANNE H. JONES v. BOARD OF REVIEW DEPARTMENT OF LABOR -- rank: 442

... entity separate from its owner, Gordon Jones, in accordance with N.J.S.A. 42:2B-69(b), and that, since Jones was employed by her husband ...

docket:	a5598-10
court:	NJ Superior Court Appellate Division
decided:	2013-07-02
status:	unpublished
citation:
Document Size:	15965