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SALORIO v. GLASER

93 N.J. 447 (1983)

461 A.2d 1100

JOHN SALORIO, ROBERT COE AND JOHN D. MCGARR, JR., PLAINTIFFS-APPELLANTS, v. SIDNEY GLASER, DIRECTOR OF THE DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided June 8, 1983.

Attorney(s) appearing for the Case

Max Gitter, a member of the New York bar, argued the cause for appellants (Connell, Foley & Geiser, attorneys; Max Gitter, Suzanne Last Stone, a member of the New York bar, Adrian M. Foley, Jr., and Kevin J. Coakley, of counsel).

Michael R. Cole, Assistant Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Michael R. Cole, Mary R. Hamill and Andrea M. Silkowitz, Deputy Attorneys General, on the briefs).

The opinion of the Court was delivered by SCHREIBER, J.

This case concerns the constitutionality of the Emergency Transportation Tax Act (ETT), N.J.S.A. 54:8A-1 to -57. Plaintiffs are three New York residents who commute or have commuted from their homes in New York to work in New Jersey. Claiming that the ETT, an obligation levied on the New Jersey-derived income of only New York residents, discriminates unconstitutionally against them, plaintiffs seek declaratory...

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