AMIN v. DIR., DIV. OF TAXATION

DOCKET NO. 007430-2022.

33 N.J. Tax 469 (2024)

ARCHIT & MONAL AMIN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: December 31, 2024.


Attorney(s) appearing for the Case

Kara M. Kraman; Irwin M. Slomka for plaintiffs (Blank Rome LLP, attorneys).

Anthony D. Tancini for defendant (Matthew J. Platkin, Attorney General of New Jersey, attorney).


This opinion decides the parties' respective summary judgment motions in the above matter. The issue is whether defendant properly required plaintiffs to include the undistributed earnings of certain controlled foreign corporations as deemed repatriation dividends taxable under the New Jersey Gross Income Tax ("GIT") Act for tax...

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