1. Home
  2. Browse Decisions
  3. N.J.
  4. 21 N.J.
  5. 21 N.J. Tax 108 (2003)
 

SCULLY v. DIRECTOR, DIV. OF TAXATION

21 N.J. Tax 108 (2003)

MICHAEL AND PATRICIA SCULLY, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. JAMES SCULLY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided January 13, 2003.

Attorney(s) appearing for the Case

Marlene G. Brown, Deputy Attorney General, argued the cause for appellant (David Samson, Attorney General of New Jersey, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Brown, on the brief).

Lawrence J. Arem, argued the cause for respondent (Klehr, Harrison, Harvey, Bransburg & Ellers, attorneys; Keith W. Kaplan, on the brief).

Before Judges NEWMAN, CARCHMAN and PARRILLO.

PER CURIAM.

These consolidated appeals arise from final decisions of the Tax Court striking down assessments by the Director, Division of Taxation (Director), of New Jersey State Gross Income Tax (GIT) plus penalty and interest through January 15, 1996 against Michael and James Scully each in the equal amounts of $128,493.58, for income derived from their partnership in the tax year 1992. The income, in the amount of $2,117,119, had been determined by the Director...

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