Legal Opinion
Hellman v. Director, Division of Taxation
New Jersey Tax Court
Decided February 25, 1981PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P. J. T. C.
This is a motion by the Director of the Division of Taxation, defendant, to dismiss the complaint of the taxpayer for failure to state a claim upon which relief can be granted. The original motion to dismiss was converted by the court to a motion for summary judgment by permitting taxpayer to complete requested discovery and submit an offer of proof containing all of the facts that he intended to present if the case were tried.
Taxpayer seeks refund of an overpayment of $163,307 assessed for the year 1975 under the Capital Gains and Other Unearned Income Tax Act (the Act),…
2Cases cited17 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Welch v. HenrySupreme Court of the United States · 1938
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Watkins v. SowdersSupreme Court of the United States · 1981
- Walters v. City of St. LouisSupreme Court of the United States · 1954
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3Cited by3 opinions
- DuBois v. Director, Division of TaxationNew Jersey Tax Court · 1981
- S.M.Z. Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Murphy v. Taxation Division DirectorNew Jersey Tax Court · 1983