Search Rutgers Law Library N.J. Court Opinions

1 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... tax status does not necessarily have to match federal status. N.J.S.A. 54A:8-3.1(d); L. 1976, c. 47, § 54A:8-3 ... to use the same status for state and federal returns. N.J.S.A. 54A:8-3.1(h); L. 1993, c. 178, § 3(h). And ... income tax -17- liabilities under this act shall be separate. [ N.J.S.A. 54A:8-3.1(b) (emphasis added).]7 The Director apparently deems the ... 54A:4-7(a)(3). The marital election provision of N.J.S.A. 54A:8-3.1(b) only applies to a “return,” not ... filed for federal purposes, a joint state return is required. N.J.S.A. 54A:8-3.1(c). -18- election provision requiring a married-separate state ... income tax purposes, the taxpayer is bound for state purposes. N.J.S.A. 54A:8-3.1(b). The issue is whether filing as head ...

docket:	10435-22
court:	NJ Superior Court Appellate Division
decided:	2023-12-22
status:	Published
citation:
Document Size:	49215

2 JOHN RECK et al. v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 945

... federal income tax purposes” is similar to that contained in N.J.S.A. 54A:8-3(c) which provides that “[a] taxpayer’s accounting method ... the “accounting method for federal income tax purposes” in N.J.S.A. 54A:8-3(c) as incorporating the installment sale method of reporting gain ... of interpreting the reference to federal methods of accounting in N.J.S.A. 54A:8-3(c). A taxpayer’s method of accounting for Federal income ...

docket:	08766-96
court:
decided:	2000-03-21
status:
citation:	18 N.J. Tax 598
Document Size:	130449

3 DAVID SIDMAN et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 876

... proceeds of which were used to purchase C corporation stock. N.J.S.A. 54A:8-3(c) provides that federal accounting methods are to be used ... S.A. 54A:5-1c, relating to capital gains, nor N.J.S.A. 54A:8-3, relating to federal accounting methods, is authority to change the ... it in N.J.S.A. 54:5-1c or N.J.S.A. 54A:8-3(c), does not incorporate federal substantive law into the New ...

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

4 /usr/local/share/www/libweb/collections/courts/appellate/a0252-18.opn.html -- rank: 856

... method for Federal income tax purposes.' Id. at 95 (quoting N.J.S.A. 54A:8-3(c)). According to the court, the I.R.C.'s ... merely a timing statute. Therefore, it is not incorporated into N.J.S.A. 54A:8-3(c).' Id. at 100. The court found support for its ... concluded 'that I.R.C. § 465 via application of N.J.S.A. 54A:8-3(c) does not render N.J.S.A. 54A:5 ... § 465 is a federal method of accounting, then under N.J.S.A. 54A:8-3(c) of the Act, he properly calculated his 2009 GIT ... same as his accounting method for Federal income tax purposes.' N.J.S.A. 54A:8-3(c). Years before Shechtel applied the disputed loss, the Division ... in 2000, stating in another edition of its publication that N.J.S.A. 54A:8-3(c) provides that a taxpayer's accounting method under ...

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court:
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Document Size:	49317

5 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 833

... for New Jersey Gross Income Tax (“GIT”) purposes under N.J.S.A. 54A:8-3(a). Taxation cross-moved for summary judgment arguing that carry ...

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

6 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 818

... to file those returns as married filing joint status. See N.J.S.A. 54A:8-3.1(d); (h); 5-6(b). Two is that the ...

docket:	007787-20
court:	NJ Tax Court
decided:	2017-08-17
status:	unpublished
citation:
Document Size:	45025

7 STATE OF NEW JERSEY v. ROBERT PARRISH -- rank: 772

... calendar years, N.J.S.A. 54:52-8 and N.J.S.A. 54A:8-3.1 (counts seven and eight). Various counts also named as ... his gross income in the taxable year exceeds $10,000. N.J.S.A. 54A:8-3.1. Here, although not specifying which year, defendant told Cappiello ...

docket:	a4781-08
court:	NJ Superior Court Appellate Division
decided:	2011-06-24
status:	unpublished
citation:
Document Size:	59695

8 /usr/local/share/www/libweb/collections/courts/tax/003369-2016opn.opn.html -- rank: 666

... for FIT return purposes apply to the GIT returns. See N.J.S.A. 54A:8-3.1(b); (c). Therefore, resorting to the FIT laws as ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
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citation:
Document Size:	26682

9 Squibs -- rank: 637

... under the New Jersey Gross Income (“GIT”) Act, via N.J.S.A. 54A:8-3(c), as a federal method of accounting, and due N ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

10 ROSLYN QUARTO et al. v. MAUREEN ADAMS, et al. -- rank: 600

... for earnings above the minimum amounts prescribed by statute. See N.J.S.A. 54A:8-3.1. Unless the filing deadline is extended, such State tax ...

docket:	A3904-06
court:	NJ Superior Court Appellate Division
decided:	2007-08-09
status:	published
citation:	395 N.J. Super. 502 929 A.2d 1111
Document Size:	62450

11 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 517

... joint and several liability attaching to joint GIT filers under N.J.S.A. 54A:8- 3.1(c), citing the equitable remedy afforded to an � ...

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court:	NJ Superior Court Law/Chancery Division
decided:
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Document Size:	28150

12 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 416

... lack of culpability or knowledge. Instead, the Director relies on N.J.S.A. 54A:8-3.1(c), imposing joint and several liability when gross income ...

docket:	13601-17
court:	NJ Tax Court
decided:	2021-03-26
status:	Published
citation:
Document Size:	16012