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WOLFF v. BALDWIN

9 N.J. Tax 11 (1986)

NORMAN D. WOLFF, PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

December 2, 1986.

Attorney(s) appearing for the Case

Clyde H. Crofoot for plaintiff.

David Katzenstein for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This is a gross income tax case. Plaintiff, a member of the United States Navy in 1982, contends that he was not domiciled in New Jersey in that year. He therefore claims that he is not liable for gross income tax on his Navy compensation. The case is controlled by two statutory provisions. N.J.S.A. 54A:6-1 provides as follows:

The items in sections 54A:6-2 to 54A:6-9, inclusive, shall be specifically excluded from gross income. ...

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