Legal Opinion
Sutkowski v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided June 15, 1998PublishedCited by 14 opinions
1Opinion of the Court
The opinion of the court was delivered by
KEEFE, J.A.D.
The issue to be decided is whether a resident New Jersey taxpayer who receives a distribution from a New York subchapter S corporation of which he is the sole stockholder is entitled to a tax credit on his 1991 New Jersey Gross Income Tax (GIT) return for taxes paid to New York by the corporation.
The Director of the New Jersey Division of Taxation (Director) gave the taxpayer, Ernest H. Sutkowski (taxpayer), a partial credit.1 The taxpayer disagreed with the Director’s final determination and filed a complaint in the Tax Court, challenging…
2Cases cited15 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- In Re Cafra Permit No. 87-0959-5Supreme Court of New Jersey · 1997
- Ambrose v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- International Business Machines Corp. v. DirectorNew Jersey Tax Court · 2011
- Liberty Mutual Insurance v. StateNew Jersey Tax Court · 1998
- Weintraub v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
9 more not listed; retrieve them via the Exa API.