Legal Opinion
Burke v. Director, Division of Taxation
New Jersey Tax Court
Decided February 22, 1990PublishedCited by 4 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a gross income tax case in which plaintiffs contest a final determination by the Director of the Division of Taxation that a trust known as the “John Seward Johnson 1963 Charitable Trust” (the trust) is not a “charitable trust” within the meaning of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq., and is, therefore, subject to tax for capital-gain income realized by the trust.
*32Plaintiffs, James E. Burke, David R. Clare and James Scott Hill, are the present trustees of a trust created by an agreement, dated December 31, 1963, in which John Seward Johnson…
2Cases cited23 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Commissioner v. EngleSupreme Court of the United States · 1984
- Swede v. City of CliftonSupreme Court of New Jersey · 1956
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Gabin v. Skyline Cabana ClubSupreme Court of New Jersey · 1969
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3Cited by4 opinions
- Polaris Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1991
- Westwood Lanes, Inc. v. Garwood BoroughNew Jersey Tax Court · 2008
- Kushner v. Director, Division of TaxationNew Jersey Tax Court · 2005
- In re the Trust for the Benefit of WoldNew Jersey Superior Court Appellate Division · 1998