Legal Opinion
Wolff v. Baldwin
New Jersey Tax Court
Decided December 2, 1986PublishedCited by 3 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a gross income tax case. Plaintiff, a member of the United States Navy in 1982, contends that he was not domiciled in New Jersey in that year. He therefore claims that he is not liable for gross income tax on his Navy compensation. The case is controlled by two statutory provisions. N.J.S.A. 54A:6-1 provides as follows:
The items in sections 54A:6-2 to 54A:6-9, inclusive, shall be specifically excluded from gross income.
N.J.S.A. 54A:6-7a. provides as follows:
Compensation paid by the United States for service in the armed forces of the United States performed by an…
2Cases cited23 opinions
- Orville E. Stifel, II v. William F. Hopkins, Esq.Court of Appeals for the Sixth Circuit · 1973
- Glenn C. Ellis, Jr. v. Southeast Construction Co., Inc., Hempstead County, Arkansas, and Miller B. BlandCourt of Appeals for the Eighth Circuit · 1958
- California v. BuzardSupreme Court of the United States · 1965
- Mizell v. Eli Lilly & Co.District Court, D. South Carolina · 1981
- Rubin v. GlaserSupreme Court of New Jersey · 1980
18 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Goffredo v. DirectorNew Jersey Tax Court · 1987
- McDonald v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Quick v. DirectorNew Jersey Tax Court · 1987