Search Rutgers Law Library N.J. Court Opinions

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

... Unlike partnerships or S corporations, trusts are separate, taxable entities. N.J.S.A. 54A:5-3; Burke v. Director, Div. of Taxation , 11 N.J. Tax ...

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

2 RESIDUARY TRUST A v. DIRECTOR, DIVISION OF TAXATION -- rank: 806

... 1; N.J.S.A. 54A:5-1(h); and N.J.S.A. 54A:5-3). However, applying reported Tax Court precedent, the judge held that ...

docket:	a3636-12
court:	NJ Superior Court Appellate Division
decided:	2015-05-28
status:	unpublished
citation:	28 N.J.Tax 541
Document Size:	24873