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LAURITE v. TAXATION DIV. DIR.

12 N.J. Tax 483 (1992)

JOSEPH A. AND THERESA A. LAURITE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 30, 1992.

Attorney(s) appearing for the Case

Mark G. Yates for plaintiff.

Rene Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C

Taxpayer contests the denial by the Director of the Division of Taxation (Director) of a credit on taxpayer's 1987 gross income tax return for tax paid by taxpayer to the State of New York on a $73,874 cash distribution from a subchapter S corporation (S corporation) of which taxpayer is a stockholder. At issue is whether the distribution made to taxpayer in 1987 is from current or from prior earnings of the corporation. Director contends that since...

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