Search Rutgers Law Library N.J. Court Opinions

1 CHARLES & SERYL KUSHNER v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000

... liable for the tax in their separate or individual capacity. N.J.S.A. 54A:2-2. Similarly, S corporations are not subject to taxation and individual ...

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

2 STEWART M. AND DONNA J. WEINTRAUB, Plaintiff, APPROVED FOR PUBLICATION v. IN THE NEW JERSEY REPORTS DIRECTOR, DIVISION OF TAXATION, <br -- rank: 887

... are subject to Gross Income Tax in their individual capacities. N.J.S.A. 54A:2-2, :5-4. The New Jersey Gross Income Tax Act is ...

docket:	04256-97
court:
decided:	2000-06-19
status:
citation:	19 N.J. Tax 65
Document Size:	95745

3 JOHN RECK et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 778

... subject to taxation under the New Jersey GIT Act. See N.J.S.A. 54A:2-2. Rather, partnership earnings are "passed through" to the partners, who ...

docket:	a5379-99
court:	njappellate
decided:	2001-12-07
status:	published
citation:	345 N.J. Super. 443
Document Size:	33664

4 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 752

... the partner’s individual (i.e. personal) gross income return. N.J.S.A. 54A:2-2. The CBT Act was enacted in 1945 imposing an annual ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	36781