Search Rutgers Law Library N.J. Court Opinions

1 SVETOZAR BELJAKOVIC v. DIRECTOR -- rank: 1000

... income to New Jersey, and pursuant to the GIT statute, N.J.S.A. 54A:4-1(c), no credit is allowed for S corporation income allocated ... his disallowance was simply that his adjustment was pursuant to N.J.S.A. 54A:4-1 “[r]egarding the numerator of the credit calculation.â ... Director maintains that the plain language of the controlling statute, N.J.S.A. 54A:4-1(c) (“Subsection C”), bars such credit. He also maintains ... should not trump the underlying legislative intent and purpose of N.J.S.A. 54A:4-1, namely, providing a GIT credit to avoid dual personal income ... the Director’s interpretation of Subsection C violates not only N.J.S.A. 54A:4-1 but also the Commerce Clause of the United States Constitution ... requires an interpretation and application of the relevant GIT statute, N.J.S.A. 54A:4-1 and the Director’s regulations interpreting the same. There ...

docket:	04551-10
court:	NJ Tax Court
decided:	2012-08-01
status:	Published
citation:
Document Size:	104998

2 TEIMOURAZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 840

... whether the New Jersey gross income tax credit established in N.J.S.A. 54A:4-1 for taxes paid by residents to other jurisdictions is available ... “imposed” by a foreign jurisdiction within the meaning of N.J.S.A. 54A:4-1. Only those New Jersey residents whose income is actually subject ... Jersey return. Nor did plaintiffs request a credit pursuant to N.J.S.A. 54A:4-1 for the taxes they paid to Pennsylvania. During 2003, New ... legislation” will be upheld. Ibid. A. The Resident Credit Statute N.J.S.A. 54A:4-1 defines the parameters of the credit for residents who pay ... to tax under this act . . . . [emphasis supplied]. The objective of N.J.S.A. 54A:4-1 is to “protect from double taxation the non-New ... circumstances presented by this case. Although this court has examined N.J.S.A. 54A:4-1 in a number of contexts, no published opinion decides ...

docket:	10946-07
court:
decided:	2008-10-24
status:
citation:
Document Size:	51785

3 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 836

... income tax liability, the couple applied a credit pursuant to N.J.S.A. 54A:4-1 for the income taxes they paid to other jurisdictions. According ... plaintiff that the couple miscalculated the resident credit authorized by N.J.S.A. 54A:4-1 for tax year 2007 and had an outstanding gross income ... couple that they had miscalculated the resident credit authorized by N.J.S.A. 54A:4-1 for tax year 2008 and had an outstanding gross income ... supra , 132 N.J. at 306). At issue here is N.J.S.A. 54A:4-1, which defines the parameters of the credit available for residents ... taxpayer’s entire New Jersey income. As the Director explained, N.J.S.A. 54A:4-1(b), (c) and (d) provide for a limitation on the ... Jersey Tax = Credit Entire New Jersey income The objective of N.J.S.A. 54A:4-1 is to “protect from double taxation the non- ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	68221

4 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 831

... can claim credit for taxes paid in other States under N.J.S.A. 54A:4-1. However, the plain language of this credit statute does not ... that did business outside New Jersey even though the statute, N.J.S.A. 54A:4-1(c), plainly stated that no credit is allowed “for ...

docket:	007051-14
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	101974

5 SYLVESTER and YONGJIE TUOHY, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 799

... and their calculation of the resident tax credit provided by N.J.S.A. 54A:4-1 for income subject to tax in other states or political ... subject to tax in the State of New York under N.J.S.A. 54A:4-1. N.J.A.C. 18:35-4.1 prescribes the ... issue of their resident tax credit for tax year 2014. N.J.S.A. 54A:4-1(a) provides that a credit to a resident taxpayer â ... use their “entire New Jersey income” as required by N.J.S.A. 54A:4-1(b) and N.J.A.C. 18:35-4.1 ...

docket:	13607-18
court:	NJ Tax Court
decided:	2022-03-01
status:	Published
citation:
Document Size:	39773

6 JOHN W. DANTZLER, JR. et al. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 799

... the proper credit calculation for taxes paid to California under N.J.S.A. 54A: 4-1? The amounts involved are not substantial, and the matter submitted ... amounts not taxed in California. Mr. Dantzler argues that under N.J.S.A. 54A:4-1, the numerator of the California credit fraction should be reduced ...

docket:	06040-96
court:
decided:	1999-06-01
status:
citation:	18 N.J. Tax 490
Document Size:	76060

7 DIRECTOR v. STRATHMORE INSURANCE COMPANY -- rank: 796

... so that there is no double or multiple taxation, see N.J.S.A. 54A:4-1(a); Beljakovic v. Dir., Div. of Taxation, 26 N.J ...

docket:	00151-19
court:	NJ Superior Court Appellate Division
decided:	2023-01-30
status:	Published
citation:
Document Size:	67340

8 Targa Resources Partners, L.P., v. Director, Division of Taxation -- rank: 794

... can claim credit for taxes paid in other States under N.J.S.A. 54A:4-1. However, the plain language of this credit statute does not ... that did business outside New Jersey even though the statute, N.J.S.A. 54A:4-1(c), plainly stated that no credit is allowed “for ...

docket:	010749-15
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	100660

9 ERNEST H. and JEANNE B. SUTKOWSKI v. DIRECTOR -- rank: 789

... for taxes paid to another jurisdiction within the purview of N.J.S.A. 54A:4-1(a). The parties have stipulated to all the relevant facts ... year (6-7) $1,177,803 The relevant statute is N.J.S.A. 54A:4-1, which allows a credit against the gross income tax otherwise ... income which is also subject to the gross income tax. N.J.S.A. 54A:4-1(a). The credit is limited to the proportion of the ... jurisdiction, bears to the taxpayer's entire New Jersey income. N.J.S.A. 54A:4-1(b). The limitation imposed by N.J.S.A. 54A:4-1(b) is expressed by a fraction, the numerator of which ... not includible in the numerator of the fraction contemplated by N.J.S.A. 54A:4-1 in calculating the credit for taxes paid to other ...

docket:	08632-94
court:
decided:	1996-12-20
status:
citation:	16 N.J. Tax 231
Document Size:	39741

10 /usr/local/share/www/libweb/collections/courts/tax/08253-13.opn.html -- rank: 757

... GIT for income taxed by another state set forth in N.J.S.A. 54A:4-1(c). For the following reasons, defendant’s motion is granted ... around the interpretation and application of the relevant GIT statute, N.J.S.A. 54A:4-1 and in particular the limitation of subsection (c) thereunder. Therefore ... subject to tax in the same year in another state, N.J.S.A. 54A:4-1 permits a resident taxpayer a credit against the GIT for ... other jurisdiction bears to his entire New Jersey income.” N.J.S.A. 54A:4-1(b). Thus the limitation on the credit is a percentage ... the allowable credit is subject to the further limitation of N.J.S.A. 54A:4-1(c): “No credit shall be allowed against the tax ... to New Jersey. Thus, without more, the plain language of N.J.S.A. 54A:4-1(c) and N.J.S.A. 54A:5-10 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44756

11 Leonard and Janet Kanarek v. Dir, Div of Taxation -- rank: 745

... the numerator of the credit limitation computation set out in N.J.S.A. 54A:4-1(b). Among the items of income included on Taxpayer's ... the critical inquiry for inclusion in the credit Numerator under N.J.S.A. 54A:4-1 is whether the income is "subject" to tax by New ... Tax 1982). 3 The State of New Jersey yields , under N.J.S.A. 54A:4-1, to the foreign jurisdiction by granting a credit against its ... s New Jersey income tax liability. The credit resulting under N.J.S.A. 54A:4-1 represents tax which the resident taxpayer would otherwise have paid ... that its conclusion contradicts that court's own discussion of N.J.S.A. 54A:4-1(a) and is inconsistent with both N.J.A.C ... obviously recognizing that a literal interpretation of the language of N.J.S.A. 54A:4-1 could lead to the inclusion in the Numerator of ...

docket:	12908-93
court:
decided:	1995-04-24
status:
citation:	14 N.J. Tax 589
Document Size:	40765

12 ESTATE OF TINA GUZZARDI v. DIRECTOR -- rank: 743

... income which is also subject to tax under this act. [ N.J.S.A. 54A:4-1, emphasis added] The Director's argument is straightforward. According to the Director, the reference in N.J.S.A. 54A:4-1(a) to the "the taxable year" means that the New ... does not argue that the words "the taxable year" in N.J.S.A. 54A:4-1(a) refer to other than the current year for which ...

docket:	07125-94
court:
decided:	1995-12-06
status:
citation:	15 N.J. Tax 395
Document Size:	68389

13 George V. Richardson v. Dir, Div of Taxation -- rank: 741

... he claimed a credit for taxes paid to New York. N.J.S.A. 54A:4-1. In calculating the resident credit, the Richardsons included in the ...

docket:	05783-93
court:
decided:	1994-12-09
status:
citation:	14 N.J. Tax 356
Document Size:	82346

14 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 734

... Gross Income Tax] Act, as that term is used in N.J.S.A. 54A:4-1, therefore encompasses (to state it in other words) only income ...

docket:	00343-99
court:
decided:	2006-07-14
status:
citation:
Document Size:	84679

15 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 732

... deny a taxpayer the benefit of the resident tax credit, N.J.S.A. 54A:4-1(a), on the basis that the entity generating the revenue ... N.J.S.A. 54A:9-4(c). 12 See N.J.S.A. 54A:4-1(e) (which allows the Director additional time to recalculate a ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128