Legal Opinion
Tischler v. Director, Division of Taxation
New Jersey Tax Court
Decided January 20, 1998PublishedCited by 5 opinions
1Opinion of the Court
RIMM, J.T.C.
Plaintiff, Israel L. Tischler, appeals a January 15, 1997 final determination of defendant, Director, Division of Taxation (“Director”) assessing New Jersey Gross Income Tax in the amount of $2,800.98, including interest calculated to February 15,1997. The appeal stems from a refund by the Director of taxes paid by plaintiff and included on plaintiffs 1992 New Jersey Gross Income Tax return.
There are three issues before the court: (1) whether fire insurance proceeds paid by an insurance company should be included in New Jersey gross income for the tax year in which the proceeds…
2Cases cited21 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
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3Cited by5 opinions
- L & L Oil Service, Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2001
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Murphy v. DirectorNew Jersey Tax Court · 2012