Quick v. Director

RIMM, J.T.C.

This is a gross income tax case in which the court must determine if plaintiff-husband was a resident taxpayer in 1984 under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. A resident taxpayer is defined as an individual “who is domiciled in this State.” N.J.S.A. 54A:1-2.m.1. The same section, however, also provides that an individual who is domiciled in this State is nevertheless not a resident taxpayer if “he maintains no permanent place of abode in this State, maintains a permanent place of abode elsewhere, and spends in the aggregate no more than 30 days of the…