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SORENSEN v. TAXATION DIV. DIRECTOR

184 N.J. Super. 393 (1981)

446 A.2d 213

ERIC W. SORENSEN AND MADELEINE C. SORENSEN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Superior Court of New Jersey, Tax Court of New Jersey.

May 7, 1981.

Attorney(s) appearing for the Case

Eric W. Sorensen, pro se.

Mary R. Hamill, Deputy Attorney General, for defendant (John J. Degnan, Attorney General, attorney).

ANDREW, J.T.C.

This case arises under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. Specifically, it involves the computation of the "resident credit" authorized by N.J.S.A. 54A:4-1. This credit is available to New Jersey residents for any income tax or wage tax imposed by another state with respect to income which is also subject to tax by New Jersey. The matter is before the court...

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