Legal Opinion
Stiber v. Director
New Jersey Tax Court
Decided April 15, 1988PublishedCited by 6 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Plaintiff-taxpayers have appealed a determination asserting a deficiency in gross income tax (GIT) for tax year 1984 in the amount of $1,941 in tax, together with a penalty of $97.05 and interest in the amount of $384.32, or a total of $2,422.37.
Director has moved for summary judgment on the basis that the dollar amount of the adjustments was taken from the tax return information filed by taxpayers. Taxpayers have not filed a certification opposing the dollar amount of the adjustments. However, on brief, they did discuss those amounts. I find that such discussion was directed…
2Cases cited10 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Wright v. VogtSupreme Court of New Jersey · 1951
- New Capitol Bar & Grill Corp. v. Division of Employment SecuritySupreme Court of New Jersey · 1957
- Glick v. Trustees of Free Public LibrarySupreme Court of New Jersey · 1949
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Allen v. DirectorNew Jersey Tax Court · 1994
- Chin v. DirectorNew Jersey Tax Court · 1994
- Barry v. New Jersey Division of TaxationNew Jersey Tax Court · 1993
- Kanarek v. DirectorNew Jersey Tax Court · 1995
- Willett v. Director, Div. of TaxationNew Jersey Tax Court · 1989
1 more not listed; retrieve them via the Exa API.