Legal Opinion
Sorensen v. Taxation Div. Director
New Jersey Superior Court Appellate Division
Decided May 7, 1981PublishedCited by 35 opinions
1Opinion of the Court
184 N.J. Super. 393 (1981)
446 A.2d 213
ERIC W. SORENSEN AND MADELEINE C. SORENSEN, PLAINTIFFS,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.
Superior Court of New Jersey, Tax Court of New Jersey.
May 7, 1981.
Eric W. Sorensen, pro se.
Mary R. Hamill, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, attorney).
ANDREW, J.T.C.
This case arises under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. Specifically, it involves the computation of the "resident credit" authorized by N.J.S.A. 54A:4-1. This credit is available to New Jersey residents for any income tax or…
2Cases cited7 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Daughters of Miriam Center for the Aged v. MathewsCourt of Appeals for the Third Circuit · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Waksal v. DirectorSupreme Court of New Jersey · 2013
- Jenkins v. Taxation Div. DirectorNew Jersey Tax Court · 1982
- Texas Eastern Transmission Corp. v. Department of TreasuryNew Jersey Tax Court · 1990
30 more not listed; retrieve them via the Exa API.