Legal Opinion
Baldwin v. Director, Division of Taxation
New Jersey Tax Court
Decided November 18, 1988PublishedCited by 19 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a gross income tax case in which plaintiffs, Robert R. and Carol A. Baldwin, appeal from a final determination of the Director of the Division of Taxation which denied their claim for a refund of gross income tax for 1985 and 1986 pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq.
As a preliminary matter, it must be noted at this point that plaintiffs have included a claim in their complaint relative to tax year 1986 which was done, according to plaintiffs, because the issue for 1986 is identical to one of the issues implicated in their 1985…
2Cases cited11 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Commissioner v. EngleSupreme Court of the United States · 1984
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Waksal v. DirectorSupreme Court of New Jersey · 2013
- Walsh v. StateNew Jersey Tax Court · 1989
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
14 more not listed; retrieve them via the Exa API.