3 Results for [("N.J.S.A. 54a:6-14")]

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1 Colonial Trust III et al. v. Director, Division of Taxation -- rank: 1000

... Attorney General of New Jersey, attorney). DOUGHERTY, J.T.C. N.J.S.A. 54A:6-14.1 is interpreted by the Division of Taxation to require ... Jersey] or under the laws of the United States.” N.J.S.A. 54A:6-14. The Federal Obligations pay interest to the Fund. If that ... Shareholders it would be exempt from taxation under the GIT. N.J.S.A. 54A:6-14. Historically, the Fund has made annual cash distributions in amounts ... has failed to constitute a “qualified investment fund.” N.J.S.A. 54A:6-14.1. New Jersey taxpayers owning shares in the Fund have ... The Issue Plaintiffs seek a declaratory judgment that taxation, under N.J.S.A. 54A:6-14.1 and N.J.S.A. 54A:5-1, of ... of the United States Constitution. The statutes, as pertinent, are: N.J.S.A. 54A:6-14.1: Gross income shall not include distributions paid by ...

docket:	09777-93
court:
decided:	1997-02-21
status:
citation:	16 N.J. Tax 385
Document Size:	120838

2 THOMAS McCAULEY et al. v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY -- rank: 710

... or (2) of section 54A:6-14 of this act. N.J.S.A. 54A:6-14, in turn, provides: Gross income shall not include interest on ... lottery prize installments as obligations within the meaning of the N.J.S.A. 54A:6-14, the taxpayer argues that gain upon their disposition is excluded ... of those government obligations generating tax free income tax under N.J.S.A. 54A:6-14. The exclusion of gains from those dispositions provided in N ...

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

3 The State of New Jersey, and the Casino Reinvestment Development Authority v. Trump Hotels & Casino, Resorts, Inc. -- rank: 654

... interest on obligations issued by the State or its subdivisions, N.J.S.A. 54A:6-14. Exemptions and deductions from gross income also are utilized to ...

docket:	a-225-97
court:	njsupreme
decided:	1999-08-02
status:
citation:	160 N.J. 505
Document Size:	122295