Legal Opinion
Potter v. Taxation Division Director
New Jersey Tax Court
Decided May 31, 1983PublishedCited by 11 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer trustee contests a deficiency tax assessment for the fiscal year ended February 29, 1980, imposed by the Director of the Division of Taxation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:11 et seq. The assessment was imposed on the undistributed income of an irrevocable inter vivos trust created by a New Jersey domiciliary. The trustee, beneficiaries and assets are all located outside New Jersey.
The Director has moved to dismiss taxpayer’s complaint as untimely filed. Both the taxpayer and the Director have moved for summary judgment on the issue of whether…
2Cases cited7 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Guaranty Trust Co. v. VirginiaSupreme Court of the United States · 1938
- People v. DimmieNew York Court of Appeals · 1964
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- City of Augusta v. KimballSupreme Judicial Court of Maine · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Chase Manhattan Bank v. GavinSupreme Court of Connecticut · 1999
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Swift v. Director of RevenueSupreme Court of Missouri · 1987
- Township of Holmdel v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1991
- Residuary Trust A v. Director, Division of TaxationNew Jersey Tax Court · 2013
6 more not listed; retrieve them via the Exa API.