Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/07048-11.opn.html -- rank: 1000

... income tax on New Jersey lottery winnings. An amendment to N.J.S.A. 54A:6-11, adopted on June 29, 2009, imposes the tax on â ... the January 1, 2009 effective date of the amendment to N.J.S.A. 54A:6-11. To hold otherwise would ignore the State’s obligation to ... and when Mr. Milligan subsequently claimed his prize in 2001, N.J.S.A. 54A:6-11 provided that New Jersey lottery winnings were not subject to ... not include lottery winnings from the New Jersey lottery.” N.J.S.A. 54A:6-11 (2000). In 2000, the Division of State Lottery advertised in ... lottery winnings were introduced in the Legislature. A bill amending N.J.S.A. 54A:6-11 to provide that New Jersey Lottery “winnings from a ... to L. 2009, c. 69, §5, the amendment to N.J.S.A. 54A:6-11 “shall take effect immediately and apply to taxable ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	86978

2 /usr/local/share/www/libweb/collections/courts/tax/07706-11.opn.html -- rank: 865

... J.T.C. This opinion concerns a 2009 amendment to N.J.S.A. 54A:6-11 extending the New Jersey gross income tax for the first ... that they relied to their detriment on the fact that N.J.S.A. 54A:6-11 excluded New Jersey lottery winnings from gross income tax when ... tax on plaintiffs’ lottery winnings. Mr. Vernoia was aware of N.J.S.A. 54A:6-11, which at the time that he met with Mr. Leger ... A4102 was introduced in the State Legislature. That bill, amending N.J.S.A. 54A:6-11 to provide that New Jersey Lottery “winnings from a ... to L. 2009, c. 69, §5, the amendment to N.J.S.A. 54A:6-11 “shall take effect immediately and apply to taxable years ... after January 1, 2009.” 3 After the amendment to N.J.S.A. 54A:6-11, Mr. Vernoia became aware of the change in law. ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	49645

3 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 744

... When plaintiffs won their lottery prize and claimed their winnings, N.J.S.A. 54A:6-11 excluded New Jersey lottery winnings from income subject to New ... taxable income. Although plaintiffs disputed application of the amendment to N.J.S.A. 54A:6-11 to their New Jersey Lottery winnings, they paid the gross ... Plaintiffs have various legal theories for why the amendment to N.J.S.A. 54A:6-11 does not apply to their lottery winnings. Each unmarried plaintiff ... the Complaint, plaintiffs allege that application of the amendment to N.J.S.A. 54A:6-11 to plaintiffs’ lottery winnings violates the manifest injustice doctrine. In ... the Complaint, plaintiffs allege that application of the amendment to N.J.S.A. 54A:6-11 to their lottery winnings violates the due process, equal protection ... the First Amended Complaints, that application of the amendment to N.J.S.A. 54A:6-11 to plaintiffs’ New Jersey lottery winnings violates the square ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

4 /usr/local/share/www/libweb/collections/courts/appellate/007048-20.opn.html -- rank: 650

... When plaintiffs won their lottery prize and claimed their winnings, N.J.S.A. 54A:6-11 excluded New Jersey lottery winnings from income subject to New ... the amended return plaintiffs disputed application of the amendment to N.J.S.A. 54A:6-11 to the 2009 installment of lottery winnings and sought a ... claim, a declaratory judgment that application of the amendment to N.J.S.A. 54A:6-11 to their lottery winnings is unconstitutional and illegal, and the ... respect to plaintiffs’ claims that application of the amendment to N.J.S.A. 54A:6-11 to plaintiffs’ New Jersey lottery winnings violates the square corners ... which the court held that application of the amendment to N.J.S.A. 54A:6-11 to taxpayers similarly situated to plaintiffs violated the square corners ... judgment with respect to the application of the amendment to N.J.S.A. 54A:6-11 to taxpayers similarly situated to plaintiffs. The taxpayers in ...

docket:	007048-20
court:	NJ Tax Court
decided:	2016-12-16
status:	unpublished
citation:
Document Size:	50299

5 THOMAS McCAULEY et al. v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY -- rank: 642

... returns for the years in which they were received. Since N.J.S.A. 54A:6-11 provides that “[g]ross income shall not include lottery ... that the statutory exception for “lottery winnings” provided by N.J.S.A. 54A:6-11 is inapplicable to the $200,000 payment, which is considered ... “acceleration” of the lottery prize installments to which the N.J.S.A. 54A:6-11 exemption applies. The transaction is also described as a â ... presumed purpose for the exemption of State Lottery winnings in N.J.S.A. 54A:6-11 ( i.e. , the encouragement of ticket sales) also justifies an ... Act would not seem to outweigh the specific objective of N.J.S.A. 54A:6-11 to benefit lottery prize winners and thereby encourage the sale ...

docket:	05061-98
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decided:	2001-11-20
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citation:	19 N.J. Tax 581
Document Size:	32638

6 MITCHELL MEDOFF V. DIRECTOR, DIVISION OF TAXATION -- rank: 640

... on the Director’s interpretation of a 2009 amendment to N.J.S.A. 54A:6-11 imposing gross income tax on lottery winnings in excess of ... sixteen years after taxpayer won the lottery, the Legislature amended N.J.S.A. 54A:6-11, making lottery winnings from prizes in excess of $10,000 ... he detrimentally relied on the Director’s initial interpretation of N.J.S.A. 54A:6-11, and that he had no way to know that he ... was fully aware of the Legislature’s 2009 amendment to N.J.S.A. 54A:6-11 and the Director’s interpretation of the statute from that ... had the opportunity to challenge the Director’s interpretation of N.J.S.A. 54A:6-11 at any point after he submitted his 2009 and later ...

docket:	09867-18
court:	NJ Tax Court
decided:	2019-03-08
status:	Published
citation:
Document Size:	23324

7 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 526

... of Taxation’s interpretation of June 29, 2009 amendment to N.J.S.A. 54A:6-11, extending New Jersey gross income tax to installments of New ... of Taxation’s interpretation of June 29, 2009 amendment to N.J.S.A. 54A:6-11, extending New Jersey gross income tax to New Jersey lottery ... of Taxation’s interpretation of June 29, 2009 amendment to N.J.S.A. 54A:6-11, extending New Jersey gross income tax to New Jersey lottery ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	41949