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SAMUELSSON v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 243 (2005)

KJELL AND VICKI SAMUELSSON, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 10, 2005.

Attorney(s) appearing for the Case

Shari J. Odenheimer of the Pennsylvania Bar admitted pro hac vice and Raymond G. Console for plaintiffs (Cozen O'Connor, attorneys).

Amina Maddox, Deputy Attorney General, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

SMALL, P.J.T.C.

The plaintiffs in this case, challenge an assessment for additional taxes under the New Jersey Gross Income Tax, N.J.S.A. 54A:1-1 through 54A:10-12. The assessment is based on the salary that Mr. Samuelsson earned from January thru April, 1999 from employment in Florida. Resolution of the dispute depends on whether the taxpayers, Kjell and Vicki Samuelsson, were residents of New Jersey during that part of 1999 when Mr. Samuelsson earned a salary...

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