Legal Opinion
DiStefano v. Director, Division of Taxation
New Jersey Tax Court
Decided January 30, 2008PublishedCited by 1 opinion
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s opinion with regard to the motion for partial summary judgment1 filed by plaintiffs Mark DiStefano and Margaret DiStefano (hereinafter “the DiStefanos” collectively, and *611“Mr. DiStefano” or “Mrs. DiStefano” individually). The defendant Director, Division of Taxation (hereinafter “Director”) objects on all points and maintains the issues are not ripe for adjudication. For the reasons set forth below, partial summary judgment is granted in favor of the DiStefanos.
The facts are as follows:
For the disputed 1999 tax year, the DiStefanos filed a joint New Jersey…
2Cases cited26 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McGlone v. Director, Division of TaxationNew Jersey Tax Court · 2014