Legal Opinion
Landwehr v. Director, Division of Taxation
New Jersey Tax Court
Decided October 4, 1983PublishedCited by 4 opinions
1Opinion of the Court
RIMM, J.T.C.
This state tax matter involves a claim by plaintiff for a refund of $782.92 assessed against him by defendant under the New Jersey Gross Income Tax Act (the act), N.J.S.A. 54A:1-1 et seq., for the year 1978. The major portion of the assessment resulted from defendant’s disallowance of deductions for business expenses claimed by plaintiff under N.J.S.A. 54A:5-1.b. In his complaint plaintiff alleges that he was a self-employed manufacturer’s representative for Everlasting Products, Inc. (Everlasting), a New Jersey corporation, with a place of business at 1355 West Front Street,…
2Cases cited8 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Wilson v. Kelleher Motor Freight Lines, Inc.Supreme Court of New Jersey · 1953
- Falk v. UngerNew Jersey Superior Court Appellate Division · 1955
- Greyvan Lines, Inc. v. HarrisonCourt of Appeals for the Seventh Circuit · 1946
- Goldberg v. Warren Brothers Roads CompanyDistrict Court, D. Maine · 1962
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3Cited by4 opinions
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Vinnik v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Poppe v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 1983