Legal Opinion
Kanarek v. Director
New Jersey Tax Court
Decided April 24, 1995PublishedCited by 3 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
The above matter is before the court on cross motions for summary judgment. Summary judgment is appropriate here as there are no genuine issues of material fact requiring disposition at a trial. Judson v. Peoples Bank & Trust Co. of Westfield, 17 N.J. 67, 110 A.2d 24 (1954). For the reasons which follow, the Director’s cross-motion is granted.
For tax year 1988, Leonard I. and Janet B. Kanarek (Taxpayer) claimed a credit against their tax liability under the Gross Income Tax Act (N.J.S.A. 54A:1-1 to :10 — 12) (the Act) for a portion of the income taxes paid by them to the…
2Cases cited10 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- In Re the Schedule of Rates for Barnert Memorial HospitalSupreme Court of New Jersey · 1983
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Sorensen v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
- Delmarva Power & Light Co. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Criticare, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2014