Legal Opinion
Weintraub v. Director, Division of Taxation
New Jersey Tax Court
Decided June 19, 2000PublishedCited by 5 opinions
1Opinion of the Court
AXELRAD, J.T.C.
In this State tax matter, the taxpayers1 contest the Director of the Division of Taxation’s (the “Director’s”) assessment of additional New Jersey Gross Income Tax for the 1993 tax year with *68respect to three-tiered pass through income derived from a limited partnership interest held by the taxpayer. The taxpayers paid the assessment in the amount of $9,630.06, plus interest, totaling $13,432.87, on May 13,1998 under protest. The taxpayers seek to have the Director’s Final Determination of April 16,1997 set aside and the Division of Taxation (the “Division”) ordered to refund…
2Cases cited26 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Helvering v. HammelSupreme Court of the United States · 1941
- Commissioner v. TuftsSupreme Court of the United States · 1983
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3Cited by5 opinions
- Scully v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- King v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Smith v. Director, Division of TaxationNew Jersey Tax Court · 2005