Search Rutgers Law Library N.J. Court Opinions

1 FREDERIC J. SA v. DIRECTOR -- rank: 1000

... income tax (“GIT”) as workmen’s compensation pursuant to N.J.S.A. 54A:6-6. Defendant (“Director”) maintains that the exclusion does not apply ... A.C. 18:35-2.3 in April 1998) interprets N.J.S.A. 54A:6-6(c), which provision excludes from the GIT, “[a]mounts ... J.S.A. 54A:5-1(a), or excludable under N.J.S.A. 54A:6-6 as payments under a workmen’s compensation act. This involves ... ” N.J.A.C. 18:35-1.2(b). N.J.S.A. 54A:6-6(a) excludes “[a]mounts received under workmen’s compensation ... the Attorney General has issued a formal opinion stating that N.J.S.A. 54A:6-6 should be interpreted according to I.R.C. §104 ... federal statute is “essentially” and “substantially” similar to N.J.S.A. 54A:6-6, and since our legislature would have been “aware ...

docket:	00047-11
court:	NJ Tax Court
decided:	2012-06-29
status:	Published
citation:
Document Size:	73130

2 The State of New Jersey, and the Casino Reinvestment Development Authority v. Trump Hotels & Casino, Resorts, Inc. -- rank: 624

... and scholarship and grant money are excluded from gross income. N.J.S.A. 54A:6-6, 6 8. Also excluded is the interest on obligations issued ...

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

3 CALDWELL V. HAYNES -- rank: 550

... nor state taxes. 26 U.S.C. �104 (a)(2); N.J.S.A. 54A:6-6. See generally Annotation, John E. Theuman, Propriety of Taking Income ...

docket:	a-108-93
court:	njsupreme
decided:	1994-07-06
status:
citation:	136 N.J. 422
Document Size:	53795

4 ANTHONY Y. KITE v. DIRECTOR, DIVISION OF TAXATION -- rank: 540

... judicial decree'). 10 A-3349-15T3 Judge DeAlmeida noted that N.J.S.A. 54A:6-6(b) also supports the conclusion that monies a person receives ... suit or agreement, on account of personal injuries or sickness.' N.J.S.A. 54A:6-6(b). Thus, the exclusion indicates that the Legislature intended that ...

docket:	a3349-15
court:	NJ Superior Court Appellate Division
decided:	2018-02-08
status:	published
citation:	453 N.J.Super. 146 180 A.3d 725
Document Size:	53253