Legal Opinion
Chin v. Director
New Jersey Tax Court
Decided March 7, 1994PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax matter, plaintiff, Geeming Chin, appeals from a determination of defendant, Director of the Division of Taxation, concerning plaintiffs resident credit under the New Jersey Gross Income Tax Act, N.J.S.A 54A:1-1 to :10-12 for tax years 1988, 1989 and 1990. Plaintiff claims a refund for both the deficiency assessments and the interest for the three years at issue. The disputed amounts are as follows:
1988 $1,777.34 Tax
851.04 Interest
$2,628.38
1989 $1,468.84 Tax
506.53 Interest
$1,975.37
1990 $2,035.18 Tax
462.35 Interest
$2,497.53
The total amount in dispute is…
2Cases cited14 opinions
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Sorensen v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Sorensen v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- Brady v. StateNew York Court of Appeals · 1992
- Jenkins v. Taxation Div. DirectorNew Jersey Tax Court · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
- Carroll v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1995
- Peet v. CommonwealthCommonwealth Court of Pennsylvania · 1998
- Sutkowski v. Director, Division of TaxationNew Jersey Tax Court · 1996