Legal Opinion
Jenkins v. Taxation Div. Director
New Jersey Tax Court
Decided January 6, 1982PublishedCited by 17 opinions
1Opinion of the Court
4 N.J. Tax 127 (1982)
GEORGE P. AND MARIAN O. JENKINS, PLAINTIFFS,
v.
TAXATION DIVISION DIRECTOR, DEFENDANT.
Tax Court of New Jersey.
January 6, 1982.
Richard A. Carbone for plaintiff (Stryker, Tams & Dill, attorneys).
Mary R. Hamill for defendant (John J. Degnan, Attorney General of New Jersey, attorney).
LASSER, P.J.T.C.
This case involves cross-motions for summary judgment and arises under the New Jersey Gross Income Tax Act. At issue is the calculation of the credit for tax paid to another state or political subdivision of such state under N.J.S.A. 54A:4-1 for the year 1977.
During 1977 taxpayer…
2Cases cited15 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Levy v. Louisiana Ex Rel. Charity HospitalSupreme Court of the United States · 1968
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- TAXPAYERS ASSN. OF WEYMOUTH TP. INC. v. Weymouth Tp.Supreme Court of New Jersey · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Ambrose v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1985
- Nielsen v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Hospital Portrait Service Co. v. Taxation Division DirectorNew Jersey Tax Court · 1983
12 more not listed; retrieve them via the Exa API.