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1 JOYCE H. EISZNER, Plaintiff v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... death benefit” and is explicitly excluded from gross income by N.J.S.A . 54A:6-4. This matter is before the court on stipulated facts and ... New Jersey income. There is no reference at all in N.J.S.A. 54A:6-4 to federal income tax concepts in connection with New Jerseyâ ... should give the words their ordinary and generally understood meaning. N.J.S.A. 54A:6-4, titled “Certain death benefits,” is comprised of two ... properly be classified as an “employee death benefit” under N.J.S.A. 54A:6-4. The payment was not made by reason of the death ...

docket:	05058-98
court:
decided:	2000-01-21
status:
citation:	18 N.J. Tax 579
Document Size:	86934