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KUSHNER v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 353 (2005)

CHARLES & SERYL KUSHNER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 15, 2005.

Attorney(s) appearing for the Case

Harold Leib, for plaintiff (Harold Leib & Associates, attorneys).

Carol Johnston, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

This case arises under New Jersey's Gross Income Tax Act, N.J.S.A. 54A:1-1 through 54A:9-27. The specific question to be addressed is whether the distributive share of partnership income received by a trust of which the plaintiff is the sole beneficiary should be treated on the trust beneficiary's Gross Income Tax return as distributive share of partnership income under N.J.S.A. 54A:5-1(k) or income from a trust or estate under N.J...

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