Search Rutgers Law Library N.J. Court Opinions

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

... application to those narrowly described circumstances specifically set forth in N.J.S.A. 42:2C-92(b) discussed below. For GIT purposes that the activities of ... in section 69(b) of the Act, re-codified as N.J.S.A. 42:2C-92(b). Nothing contained within the Revised Act or the legislative ... history contemporaneous with the Revised Act clarifies the meaning of N.J.S.A. 42:2C-92(b), and no other provision within the Revised Act refers ... The court finds little support in the specific language of N.J.S.A. 42:2C-92(b) for the treatment of a single member limited liability ... be treated as the direct owner of its underlying assets. N.J.S.A. 42:2C-92(b). Here, the court reconciles the application of the regulation ... in which the court can reconcile the second sentence of N.J.S.A. 42:2C-92(b) and the application of the regulation to the ...

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

2 MICHAEL BERGIN v. NEW JERSEY DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT -- rank: 710

... 19(g) and the Revised Uniform Limited Liability Company Act, N.J.S.A. 42:2C-92, Bergin was not liable for the Department's assessment against ... State's Revised Uniform Limited Liability Company Act (LLC Act), N.J.S.A. 42:2C-92. According to Bergin, ALAJ Delanoy did not have the authority ...

docket:	a1529-21
court:	NJ Superior Court Appellate Division
decided:	2024-01-16
status:	Unpublished
citation:
Document Size:	51224

3 JOSEPH C. MUSUMECI, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 634

... partnership. N.J.S.A. 42:2C-30 (liability protection); N.J.S.A. 42:2C-92 (for tax purposes, LLC treated as partnership); I.R.C ...

docket:	000169-21
court:	NJ Superior Court Appellate Division
decided:	2023-03-28
status:	Unpublished
citation:
Document Size:	23953

4 SAMEER DHAWAN v. BOARD OF REVIEW DEPARTMENT OF LABOR -- rank: 465

... 50, § 95, eff. March 1, 2014, and replaced by N.J.S.A. 42:2C-92(b), the terms of which are substantially similar and do ...

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status:	unpublished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