Sa v. Director

NARAYANAN, J.T.C.

This is the court’s opinion in connection with the parties’ respective motions for summary judgment in the above captioned matter. Plaintiff (“Mr. Sa”) asks this court to find that payments made by his employer, Union Township, for work-related injuries be excluded from gross income tax (“GIT”) as workmen’s compensation pursuant to N.J.S.A 54A:6-6. Defendant (“Director”) maintains that the exclusion does not apply because Union Township paid Mr. Sa his full amount of periodic wages pursuant to a collective bargaining agreement, and the statute requires that payments be made…