Legal Opinion
Goffredo v. Director
New Jersey Tax Court
Decided April 20, 1987PublishedCited by 4 opinions
1Opinion of the Court
LARIO, J.T.C.
Plaintiffs, Daniel and Phyllis Goffredo, appealed from deficiencies assessed against them by the Director, Division of Taxation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1, et seq. (act), for the tax years 1981, 1982 and 1983.
The primary question raised by this appeal is whether plaintiffs, who owned homes in New Jersey and Pennsylvania but were employed and spent the majority of the time for the years *139in question in Pennsylvania, were New Jersey “resident taxpayers” within the meaning of N.J.S.A. 54A:1-2 for those years.
In their returns for the years 1981 through…
2Cases cited19 opinions
- Gosschalk v. GosschalkNew Jersey Superior Court Appellate Division · 1958
- Fielding v. Casualty Reciprocal ExchangeLouisiana Court of Appeal · 1976
- Gosschalk v. GosschalkSupreme Court of New Jersey · 1958
- Fuller v. HofferbertCourt of Appeals for the Sixth Circuit · 1953
- In Re Estate of GillmoreNew Jersey Superior Court Appellate Division · 1968
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dahyabhai S. v. DirectorNew Jersey Tax Court · 1993
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Quick v. DirectorNew Jersey Tax Court · 1987
- Furmato v. StateNew Jersey Tax Court · 1996