Legal Opinion
Allen v. Director
New Jersey Tax Court
Decided November 30, 1994PublishedCited by 5 opinions
1Opinion of the Court
SMALL, J.T.C.
The issue before this court is the proper calculation of the credit for taxes paid to other jurisdictions under the New Jersey Gross Income Tax Act pursuant to N.J.S. A 54A:4-1. The amount of tax in dispute is under $200.00.
This matter is before me on cross motions for summary judgment. There are no facts in dispute; resolution of the matter rests solely on an interpretation of the applicable law. Judson v. Peoples Bank & Trust Co., 17 N.J. 67, 73-75, 110 A.2d 24 (1954); R. 4:46-2.
The specific issue is how to calculate the numerator of the fraction prescribed in N.J.S.A…
2Cases cited11 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Sorensen v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- Jenkins v. Taxation Div. DirectorNew Jersey Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sutkowski v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1998
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Allen v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1996
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Mannino v. Director, Division of TaxationNew Jersey Tax Court · 2009