Legal Opinion
Nielsen v. Taxation Division Director
New Jersey Tax Court
Decided June 30, 1982PublishedCited by 13 opinions
1Opinion of the Court
LASSER, P. J. T. C.
Taxpayers contest the Director’s deficiency assessment under the New Jersey Gross Income Tax Act. At issue is the treatment of alimony payments in the calculation of the credit for tax paid to another state, under N.J.S.A. 54A:4 — 1, for the year 1979.
The Director has moved for summary judgment on the following stipulated facts: Taxpayers are New Jersey residents who work in New York. They filed a joint 1979 New Jersey resident gross income tax return reporting New Jersey gross income of $94,891.66. After allowing for personal exemptions and claiming a $10,000 deduction for…
2Cases cited3 opinions
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Sorensen v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- Jenkins v. Taxation Div. DirectorNew Jersey Tax Court · 1982
3Cited by13 opinions
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Ambrose v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1985
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Laurite v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Allen v. DirectorNew Jersey Tax Court · 1994
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