1. Home
  2. Browse Decisions
  3. N.J.
  4. 20 N.J.
  5. 20 N.J. Tax 141 (2002)
 

MANDELBAUM v. DIR., DIV. OF TAXATION

20 N.J. Tax 141 (2002)

JOEL AND JUDITH MANDELBAUM, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 17, 2002.

Attorney(s) appearing for the Case

Joel and Judith Mandelbaum pro se.

Mala Narayanan, Deputy Atty. Gen., for defendant (David Samson, Attorney General, attorney).

KUSKIN, J.T.C.

This matter requires a determination of plaintiffs' liability under the Gross Income Tax Act, N.J.S.A. 54A:5-1 to :10-12 (the "GIT Act"), for tax year 1995 resulting from the sale of subchapter S corporation stock in a transaction involving an election under § 338(h)(10) of the Internal Revenue Code.1 As explained in more detail below, this election results in the federal tax treatment of a sale of S corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases