Miller v. Director, Division of Taxation

SMALL, P.J.T.C.

This is another in a series of cases dealing with the characterization of income for New Jersey Gross Income Tax purposes as it is passed through from a “pass-through entity” {e.g., a partnership or subchapter S corporation) to an individual taxpayer. See Koch v. Director, Div. of Taxation, 157 N.J. 1, 722 A.2d 918 (1999); Smith v. Director, Div. of Taxation, 7 N.J.Tax 187 (Tax 1984), aff'd o.b., 8 N.J. Tax 319 (App.Div.1986), aff'd, 108 N.J. 19, 527 A.2d 843 (1987); Sidman v. Director, Div. of Taxation, 18 N.J.Tax 636 (Tax 2000), aff'd, 19 N.J.Tax 484 (App.Div.2001), decided…