Search Rutgers Law Library N.J. Court Opinions

1 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... are four relevant statutes at issue in the instant matter: N.J.S.A. 54A:8-7, which requires a taxpayer to report any change or correction ... any change or correction in federal taxable income to Taxation. N.J.S.A. 54A:8-7. A change to federal taxable income can be made by ... federal change or an amended NJ-1040 as required by N.J.S.A. 54A:8-7, which report or amended return is “accompanied by a ... chooses to file an amended return or report according to N.J.S.A. 54A:8-7 and “concedes the accuracy of a Federal change or ... 4(a). However, if a taxpayer fails to comply with N.J.S.A. 54A:8-7, in that he or she does not report a federal ... If a taxpayer does comply with the reporting requirement of N.J.S.A. 54A:8-7, then the additional GIT as a result of the ...

docket:	ouch
court:	NJ Tax Court
decided:	2019-01-16
status:	Published
citation:
Document Size:	49949

2 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 993

... are four relevant statutes at issue in the instant matter: N.J.S.A. 54A:8-7, which requires a taxpayer to report any change or correction ... any change or correction in federal taxable income to Taxation. N.J.S.A. 54A:8-7. A change to federal taxable income can be made by ... federal change or an amended NJ-1040 as required by N.J.S.A. 54A:8-7, which report or amended return is “accompanied by a ... chooses to file an amended return or report according to N.J.S.A. 54A:8-7 and “concedes the accuracy of a Federal change or ... 4(a). However, if a taxpayer fails to comply with N.J.S.A. 54A:8-7, in that he or she does not report a federal ... If a taxpayer does comply with the reporting requirement of N.J.S.A. 54A:8-7, then the additional GIT as a result of the ...

docket:	13075-15
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	49289

3 JOSEPH J. MURPHY v. DIRECTOR -- rank: 937

... The taxpayer argued that the amended return was timely under N.J.S.A. 54A:8-7, which provides that [i]f the amount of a taxpayerâ ... 54A:9-8(c) provides that a taxpayer required by N.J.S.A. 54A:8-7 to report a change or correction in federal taxable income ...

docket:	05608-11
court:	NJ Tax Court
decided:	2012-07-24
status:	Published
citation:
Document Size:	62764

4 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 761

... to evade tax, or the taxpayer fails to comply with N.J.S.A. 54A:8-7, in not reporting a change or correction increasing Federal taxable ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

5 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 683

... had been determined by the IRS. Ibid. As required by N.J.S.A. 54A:8-7, the Wigtons reported their acceptance of the change and sought ...

docket:	a0111-12
court:	NJ Superior Court Appellate Division
decided:	2013-06-12
status:	unpublished
citation:	27 N.J.Tax 293
Document Size:	47826

6 Stella A. Schaevitz Trust v. Dir, Div of Taxation -- rank: 630

... requested is based on information contained in an amended return, N.J.S.A. 54A:8-7 (§8-7) is pertinent to this issue. The section ...

docket:	11952-92
court:
decided:	1995-12-14
status:
citation:	15 N.J. Tax 296
Document Size:	112806