Hill v. Director, Division of Taxation

SUNDAR, J.T.C.

This is the court’s opinion in connection with the parties’ respective motions for summary judgment in the above captioned Gross Income Tax (“GIT”) matters. Defendant (“Taxation”) contends that plaintiffs should repay the GIT amounts erroneously refunded to them because New Jersey source trust income is statutorily taxable when paid/distributed to non-residents. Plaintiffs, Pennsylvania residents, claim that since they had protested Taxation’s initial denial of the refunds pursuant to which they received the GIT refunds, Taxation should be bound by its initial decision to grant…