Legal Opinion
Sabino v. Director
New Jersey Tax Court
Decided March 1, 1995PublishedCited by 8 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
The issue in the Complaint filed in this matter was whether Charles A. Sabino (Taxpayer) and Dolores C. Sabino (collectively, Taxpayers) were entitled to deduct certain items in the computation of their Gross Income Tax category “distributive share of partnership income”. The term “distributive share of partnership income” is set out at N.J.S.A SJAifi-Kk).1
The items of deduction in question fall into two categories: the Direct Expenses, which consist of unreimbursed expenses of a partner; and the contributions, which constitute a partner’s share of payments characterized for…
2Cases cited10 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Hannan v. CommissionerUnited States Tax Court · 1969
- New Jersey Ass'n for Retarded Citizens, Inc. v. New Jersey Department of Human ServicesSupreme Court of New Jersey · 1982
- Bowman v. CommissionerUnited States Tax Court · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sabino v. DirectorNew Jersey Superior Court Appellate Division · 1996
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Sabino v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
3 more not listed; retrieve them via the Exa API.