Smith v. Director, Division of Taxation

Supreme Court of New Jersey · Decided 1987-07-02

Cited by 143 later decision(s) in our corpus · see the citation network in Lexace

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The opinion of the Court was delivered by *21 GARIBALDI, J. The issue in these cases is the proper method of taxing a partner on his or her “distributive share of partnership income” under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 54A:10-12 (the “Act…

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