Legal Opinion
Mutch v. Division of Taxation
New Jersey Tax Court
Decided April 15, 1988PublishedCited by 6 opinions
1Opinion of the Court
LARIO, J.T.C.
This is an appeal challenging an assessment levied by the Director, Division of Taxation (Director) against Richard L. Mutch and Janet, his wife, for a deficiency in their 1982 New Jersey gross income tax return. At issue is whether payment made by Richard’s employer directly to Richard’s pension plan in 1982 is income properly includable in plaintiffs’ New Jersey gross income tax return for 1982 as determined by the Director; or, may it be delayed until it is actually withdrawn as claimed by plaintiffs.
*614Richard and his employer, Whittle & Mutch, Inc., on December 31, 1979 entered…
2Cases cited12 opinions
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- Abbotts Dairies, Inc. v. ArmstrongSupreme Court of New Jersey · 1954
- Spiewak v. Rutherford Bd. of Ed.Supreme Court of New Jersey · 1982
- State v. FearickSupreme Court of New Jersey · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Richard L. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 1989
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
1 more not listed; retrieve them via the Exa API.