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HILL v. DIRECTOR, DIV. OF TAXATION

Docket Nos. 018645-2011, 017501-2011

27 N.J. Tax 311 (2013)

ROBERT H. HILL, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. SARAH K. HILL, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: October 23, 2013.

Attorney(s) appearing for the Case

Roy B. Hill for plaintiffs (Father of pro-se minor plaintiffs)

David B. Bender for defendant (John J. Hoffman, Acting Attorney General of New Jersey, attorney).

SUNDAR, J.T.C.

This is the court's opinion in connection with the parties' respective motions for summary judgment in the above captioned Gross Income Tax ("GIT") matters. Defendant ("Taxation") contends that plaintiffs should repay the GIT amounts erroneously refunded to them because New Jersey source trust income is statutorily taxable when paid/distributed to non-residents. Plaintiffs, Pennsylvania residents, claim that since they had protested Taxation's initial...

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