Legal Opinion
Sabino v. Director
New Jersey Superior Court Appellate Division
Decided December 27, 1996PublishedCited by 13 opinions
1Opinion of the Court
The opinion of the court was delivered by
CONLEY, J.A.D.
The State appeals paragraphs one and three of a Tax Court declaratory judgment entered March 10, 1995 and based upon a written opinion reported at 14 N.J.Tax 501 (Tax 1995) construing the “standard for deductibility” under N.J.S.A. 54A:5-lb for determining net partnership income. We reverse and remand.
Paragraph one of the order declares that “[t]he standard for deductibility of a partnership expense is the standard set out in N.J.S.A. 54A:5-lb; that is, whether the expense was paid or *271incurred in the course of the business, profession or…
2Cases cited8 opinions
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- A. P. Smith Manufacturing Co. v. BarlowSupreme Court of New Jersey · 1953
- Baldwin v. Director, Division of TaxationNew Jersey Tax Court · 1988
- Estate of Guzzardi v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Walsh v. StateNew Jersey Tax Court · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Reck v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Sidman v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2001
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Sabino v. Director, Division of TaxationNew Jersey Tax Court · 1997
8 more not listed; retrieve them via the Exa API.