Legal Opinion
DuBois v. Director, Division of Taxation
New Jersey Tax Court
Decided December 18, 1981PublishedCited by 9 opinions
1Opinion of the Court
LARIO, J. T. C.
Plaintiffs filed a complaint to reverse a deficiency assessment against them for additional New Jersey income taxes claimed due. Both parties have now filed cross-motions for summary judgment.
Involved is the interpretation of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et scq. (act). The portion of the act which is at the heart of the controversy, § 9-27(a), reads as follows:
This act shall take effect immediately and shall be applicable with respect to items of income, deduction, loss or gain occurring in taxable years ending on or after July 1, 1976 but only to the…
2Cases cited21 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Welch v. HenrySupreme Court of the United States · 1938
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- New Jersey Sports & Exposition Authority v. McCraneSupreme Court of New Jersey · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
- Dubois v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1982
- Sabino v. Director, Division of TaxationNew Jersey Tax Court · 1997
- McDonald v. DirectorNew Jersey Superior Court Appellate Division · 1991
- Reck v. Director, Division of TaxationNew Jersey Tax Court · 2000
4 more not listed; retrieve them via the Exa API.