Legal Opinion
Kaplan v. Director, Division of Taxation
New Jersey Tax Court
Decided January 8, 2008PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiffs, Michael Kaplan and Helen Kaplan and Morris Kaplan and Sandra Lisman-Kaplan,1 appeal from tax deficiency assessments for tax years 2002 and 2003 imposed by defendant, Director of the New Jersey Division of Taxation (“Director”) pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to N.J.S.A 54A:9-29. The assessments against Michael Kaplan were in the sums of $60,758 for tax year 2002 and $80,901 for tax year 2003. The assessments against Morris Kaplan were in the sums of $61,345 for tax year 2002 and $82,982 for tax year 2003. All of the deficiency…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Somerset Apts., Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1975
- Chase v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kaplan v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2009
- Schulmann v. Director, Division of TaxationNew Jersey Tax Court · 2010