Legal Opinion
Sabino v. Director, Division of Taxation
New Jersey Tax Court
Decided August 22, 1997PublishedCited by 7 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
On December 15, 1992 the Director, Division of Taxation (Director) issued a Final Determination of the 1985 Gross Income Tax liability of Charles A. Sabino (Taxpayer) and Dolores C. Sabino, husband and wife (Taxpayers). At issue in the audit of Taxpayers’ 1985 Return were deductions in the computation of the Gross Income Tax category “distributive share of partnership income”.1 The items disallowed fell into two categories: the direct expenses, consisting of unreimbursed travel and entertainment expenses of a partner incurred in the conduct of the partnership’s business; and…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Ward v. ScottSupreme Court of New Jersey · 1952
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Scully v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
2 more not listed; retrieve them via the Exa API.