Legal Opinion
Dantzler v. Director, Division of Taxation
New Jersey Tax Court
Decided October 22, 1999PublishedCited by 8 opinions
1Opinion of the Court
SMALL, J.T.C.
This matter is before me on motion of defendant, Director, Division of Taxation, to reconsider my opinion of June 1, 1999. Dantzler v. Director, Div. of Tax., 18 N.J.Tax 490 (Tax 1999). R. 8:10. The sole issue addressed by the motion for reconsideration is whether the Dantzlers are permitted to deduct from them New Jersey taxable income Interest paid by Mr. Dantzler on money borrowed in order to meet his required capital contribution to the law firm in which he is a partner.
The standards for reconsideration are substantially harder to meet than are those for reversal of a…
2Cases cited8 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
- Sabino v. DirectorNew Jersey Superior Court Appellate Division · 1996
- Sabino v. DirectorNew Jersey Tax Court · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Sidman v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Regent Care Center, Inc. v. Hackensack CityNew Jersey Tax Court · 2001
- Scully v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
3 more not listed; retrieve them via the Exa API.