Search Rutgers Law Library N.J. Court Opinions

1 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 1000

... “moved back” to the year in of the overpayment. N.J.S.A. 54A:5-9(d) does not require Taxation to deem only the self ...

docket:	000295-17
court:	NJ Tax Court
decided:	2017-08-22
status:	Unpublished
citation:	31 N.J.Tax 89
Document Size:	42338

2 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 924

... an electing S corporation is not subject to the GIT. N.J.S.A. 54A:5-9. The income, dividends, and gains of an S corporation, however ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	89145

3 JOEL AND JUDITH MANDELBAUM, Plaintiffs v. DIRECTOR, DIVISION of TAXATION -- rank: 918

... relating to subchapter S corporations relevant to this matter are N.J.S.A. 54A:5-9 to -14, and N.J.S.A. 54A:5-1c ... applicable here. N.J.S.A. 54A:5-10. Under N.J.S.A. 54A:5-9, “S corporation income, dividends and gain of a shareholder ...

docket:	04227-00
court:
decided:	2002-05-17
status:
citation:	20 N.J. Tax 141
Document Size:	84481

4 MORRIS & CHARLOTTE COHEN v. STATE DIVISION OF TAXATION -- rank: 871

... share, whether or not distributed, of the S corporation income." N.J.S.A. 54A:5-9. However, New Jersey recognized S corporations with significant deviations from ...

docket:	a5827-12
court:	New Jersey Superior Court Appellate Division
decided:	2015-06-09
status:	Published
citation:	28 N.J.Tax 548
Document Size:	66971

5 DAVID SIDMAN et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 864

... 5-1p, net pro rata share of S corporation income. N.J.S.A. 54A:5-9 exempts an S corporation from the tax imposed by the ...

docket:	01031-99
court:
decided:	2000-04-24
status:
citation:	18 N.J. Tax 636
Document Size:	93512

6 CHARLES & SERYL KUSHNER v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 817

... tax on their pro-rata share of S corporation income. N.J.S.A. 54A:5-9. Unlike partnerships or S corporations, trusts are separate, taxable entities ...

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

7 DANIEL SCHULMANN v. DIRECTOR, DIVISION OF TAXATION -- rank: 814

... corporation income, dividends and gain . . . whether or not distributed . . .” N.J.S.A. 54A:5-9. The term “S corporation income” is defined as � ...

docket:	07221-05
court:
decided:	2010-11-09
status:
citation:
Document Size:	60801

8 /usr/local/share/www/libweb/collections/courts/tax/08253-13.opn.html -- rank: 808

... in the shareholder’s return whether or not actually distributed. N.J.S.A. 54A:5-9. Thus, although an S corporation is not subject to the ...

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

9 MYRON et al. v. DIRECTOR, DIVISION OF TAXATION -- rank: 644

... pro rata share of S corporation income.” Other provisions, N.J.S.A. 54A:5-9 to -14, set forth the standards for calculation of S ...

docket:	02025-01
court:
decided:	2003-03-24
status:
citation:	20 N.J. Tax 537
Document Size:	52049

10 ERNEST H. and JEANNE B. SUTKOWSKI v. DIRECTOR -- rank: 613

... New Jersey law recognizes S corporations. L.1993, c.173. N.J.S.A. 54A:5-9 now provides that the S corporation income, dividends and gain ...

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