Legal Opinion
Murphy v. Director
New Jersey Tax Court
Decided July 24, 2012PublishedCited by 2 opinions
1Opinion of the Court
DeALMEIDA, P.J.T.C.
Plaintiffs Joseph J. Murphy and Diane Fitzmyer-Murphy, a married couple, challenge a final determination of the Director, Division of Taxation denying their request for a refund of $157,535 in gross income tax for tax year 2005. The refund request was based on $10 million in payments the couple made to the federal government and a bankruptcy Trustee in 2008 to settle civil claims filed against them in the wake of criminal activity by Mr. Murphy’s employer. Plaintiffs argue they should be permitted to amend their 2005 income tax return to reflect a reduction in their taxable…
2Cases cited29 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- ANDREW J. SHECHTEL VS. DIRECTOR, DIVISION OF TAXATION (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2020
- Murphy v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013