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McCAULEY v. STATE, DEPT. OF TREASURY, DIVISION OF TAXATION

19 N.J. Tax 581 (2001)

THOMAS MCCAULEY AND LORETTA MCCAULEY, HIS WIFE, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 20, 2001.

Attorney(s) appearing for the Case

James R. Strull, for plaintiff (Kudman, Trachten, Kessler, Rich & Strull, L.L.P., attorneys).

Mala Naranyanan, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

PIZZUTO, J.T.C.

This case concerns the taxability under the New Jersey Gross Income Tax Act (N.J.S.A. 54A:1-1 through:9-27) of the proceeds of a partial assignment of a New Jersey State Lottery prize, payable in installments over a period of years. Plaintiffs, Thomas McCauley (hereinafter "McCauley") and his wife Loretta, filed a joint Gross Income Tax Return for 1994 and contest a deficiency assessment made by the defendant Director of the Division of Taxation...

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