Legal Opinion

Kite v. Dir., Div. of Taxation

New Jersey Superior Court Appellate Division

Decided February 8, 2018No. DOCKET NO. A–3349–15T3PublishedCited by 2 opinions

1Opinion of the Court

YANNOTTI, P.J.A.D.

*147Plaintiff Anthony Y. Kite appeals from a judgment entered by the Tax Court, granting summary judgment in favor of defendant Director, Division of Taxation (Division), and denying plaintiff's *148motion for summary judgment. The court upheld the Division's assessment of additional taxes, penalties, and interest pursuant to the New Jersey Gross Income Tax Act (the Act), N.J.S.A. 54A:1-1 to 10-12. The court's opinion is published at *727Kite v. Dir., Div. of Taxation, 29 N.J. Tax 75 (2016). We affirm.

I

The relevant facts are undisputed. In 2004, while performing certain financial…

2Cases cited10 opinions

  1. Manalapan Realty v. Township Committee of the Township of ManalapanSupreme Court of New Jersey · 1995
  2. DiProspero v. PennSupreme Court of New Jersey · 2005
  3. A-18-14 Templo Fuente De Vida Corp v. National Union Fire Insurance Company of PittsburghSupreme Court of New Jersey · 2016
  4. Globe Motor Company v. Ilya Igdalev(074996)Supreme Court of New Jersey · 2016
  5. Amratlal C. Bhagat v. Bharat A. Bhagat (068312)Supreme Court of New Jersey · 2014

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3Cited by2 opinions

  1. ANDREW J. SHECHTEL VS. DIRECTOR, DIVISION OF TAXATION (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2020
  2. E.J. O'Donnell v. Allegheny County North Tax Collection CommitteeCommonwealth Court of Pennsylvania · 2020

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