Legal Opinion

Schulmann v. Dir., Div. of Tax

New Jersey Superior Court Appellate Division

Decided December 6, 2011No. A-2089-10T3Published

1Opinion of the Court

32 A.3d 1133 (2011)

423 N.J. Super. 333

Daniel SCHULMANN and Debbie Schulmann, Plaintiffs-Appellants, and

UAK Management Corp.[1], and TSK Franchise Systems, Inc. (d/b/a Tiger Schulmann's Karate Center Headquarters), Plaintiffs,

v.

DIRECTOR, NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent.

No. A-2089-10T3.

Superior Court of New Jersey, Appellate Division.

Submitted November 1, 2011.

Decided December 6, 2011.

Scott Craig Levenson, attorney for plaintiffs.

Paula T. Dow, Attorney General, attorney for respondent (Lewis A. Scheindlin, Assistant Attorney General, of counsel; Ramanjit K. Chawla, Deputy…

2Cases cited9 opinions

  1. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  2. Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
  3. General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
  4. Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
  5. Sidman v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2001

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