Legal Opinion
Dantzler v. Director, Division of Taxation
New Jersey Tax Court
Decided June 1, 1999PublishedCited by 7 opinions
1Opinion of the Court
SMALL, J.T.C.
Plaintiffs-taxpayers, John and Kathleen Dantzler, dispute the assessment imposed by defendant, Director, Division of Taxation (“Director”) for additional gross income tax for the year 1992. N.J.S.A. 54A:1-1 to :9-27. Eight issues are presented for determination:
1. Are certain political expenses of Mr. Dantzler’s law partnership deductible from his taxable distributive share of partnership income?
2. Are certain miscellaneous expenses of Mr. Dantzler’s law partnership deductible from his taxable distributive share of partnership income?
3. Are certain medical insurance expenses of…
2Cases cited17 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by7 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 Superior Court Appellate Division · 2001
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
2 more not listed; retrieve them via the Exa API.