McDonald v. Director

The opinion of the court was delivered by

KEEFE, J.A.D.

Plaintiffs, Malcolm W. McDonald and his wife Mary P. McDonald filed a joint New Jersey gross income tax return and were assessed a New Jersey income tax based upon a determination by defendant, Division of Taxation, that plaintiff was a *328resident of New Jersey in 1985 when he received a distribution from his profit -sharing plan upon retirement of $6,460,999.1 Plaintiff challenged his gross income tax assessment and the Tax Court, in a reported opinion at 10 N.J.Tax 556 (Tax Ct.1989), held that plaintiff was a nonresident tax payer for…