Legal Opinion
Richardson v. Director
New Jersey Tax Court
Decided December 9, 1994PublishedCited by 4 opinions
1Opinion of the Court
HAMILL, J.T.C.
The issue in this state tax matter is whether plaintiff George V. Richardson is entitled to a complete abatement of interest on a gross income tax deficiency for the 1988 taxable year. Plaintiff asserts that he is so entitled under N.J.S.A 54:49-llb because the Division of Taxation’s instructions to the 1988 gross income tax return constituted “erroneous advice” on which he reasonably relied. The Director responds that N.J.S.A 54:49-llb, which was enacted in December 1992 as part of the Taxpayer Bill of Rights, L.1992, c. 175, § 4, and became effective on July 1, 1993, does not…
2Cases cited23 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Kaiser Aluminum & Chemical Corp. v. BonjornoSupreme Court of the United States · 1990
- State, Dept. of Environ. Protect. v. Ventron Corp.Supreme Court of New Jersey · 1983
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3Cited by4 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Regent Care Center, Inc. v. Hackensack CityNew Jersey Tax Court · 2001
- Alpha-Bella VI, Inc. v. Clinton TownshipNew Jersey Tax Court · 1995
- IN RE THE PINELANDS COMMISSION'S CONSISTENCY DETERMINATIONS APPROVING TUCKAHOE TURF FARM INC.'S APPLICATION NO. 1984-0389.009 (PINELANDS COMMISSION)(CONSOLIDATED)New Jersey Superior Court Appellate Division · 2018