Legal Opinion
Hough v. Director, Division of Taxation
New Jersey Tax Court
Decided December 24, 1980PublishedCited by 7 opinions
1Opinion of the Court
ANDREW, J. T. C.
This is an appeal from a determination of the Director of the Division of Taxation that plaintiffs are liable for taxes imposed on gains realized on the sale of property located outside the State of New Jersey for the tax year 1975.
Plaintiffs William and Norma Hough became New Jersey domiciliaries in 1970 and remained domiciled in the State through 1975, the tax year in question. In 1975 they sold two parcels of real estate located outside New Jersey. The sale of one parcel located in Virginia, which had been purchased in 1958, resulted in long-term capital gain to plaintiffs…
2Cases cited21 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Laurite v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Hellman v. Director, Division of TaxationNew Jersey Tax Court · 1981
- S.M.Z. Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
2 more not listed; retrieve them via the Exa API.