Legal Opinion
Walsh v. Taxation Div. Director
New Jersey Superior Court Appellate Division
Decided February 2, 1982PublishedCited by 5 opinions
1Opinion of the Court
183 N.J. Super. 370 (1982)
443 A.2d 1128
HAROLD V. AND PATRICIA K. WALSH, PLAINTIFFS,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT.
Superior Court of New Jersey, Tax Court of New Jersey.
February 2, 1982.
Harold V. and Patricia K. Walsh, plaintiffs, pro se.
Mary R. Hamill for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).
RIMM, J.T.C.
This is a matter under N.J.S.A. 54A:1-1 et seq., the New Jersey Gross Income Tax Act, in which taxpayers seek to set aside an assessment made by defendant in the amount of $496.12 for the tax year 1977. In addition, there was a penalty of $24.81…
2Cases cited11 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- Ralph E. Purvis and Patricia Lee Purvis, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Vinnik v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Applestein v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Marrinan v. Division of Taxation, DirectorNew Jersey Tax Court · 1989
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 1983
- John F. v. Director, Division of TaxationNew Jersey Tax Court · 1991