Legal Opinion
Sidman v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided June 28, 2001PublishedCited by 8 opinions
1Per curiam
Plaintiffs, David Sidman and Carol Sidman, appeal from a judgment of the Tax Court entered on May 19, 2000, affirming the deficiency assessment of gross income tax for 1994 made by the Director, Division of Taxation.
The factual and procedural history giving rise to the disputed assessment is set.forth in Sidman v. Director, Div. of Taxation, 18 N.J.Tax 686 (Tax 2000), and need not be repeated here at length. Lux Homes, Inc. is a New Jersey Subchapter S corporation in the business of selling home building products. Prior to November 23,1992, the majority of Lux Home’s 5000 shares of common…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Printing Mart-Morristown v. Sharp Electronics Corp.Supreme Court of New Jersey · 1989
- Catherine A. MARZANO, Appellant, v. COMPUTER SCIENCE CORP. INC.; CSC Partners Inc.Court of Appeals for the Third Circuit · 1996
- Bergen Commercial Bank v. SislerSupreme Court of New Jersey · 1999
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3Cited by8 opinions
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Adler v. Director, Division of TaxationNew Jersey Tax Court · 2003
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Kushner v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Schulmann v. Director, Division of TaxationNew Jersey Tax Court · 2010
3 more not listed; retrieve them via the Exa API.