RIEHM v. TAXATION DIV. DIRECTOR


7 N.J. Tax 88 (1984)

JOHN W. RIEHM AND DORIS N. RIEHM, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 5, 1984.


Attorney(s) appearing for the Case

Gerald C. Neary for plaintiffs (Pitney, Hardin, Kipp & Szuch, attorneys).

Harley A. Williams for defendant (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney).


LASSER, P.J.T.C.

This is an action in which taxpayers contest imposition of the Emergency Transportation Tax, N.J.S.A. 54:8A-1 et seq., (ETT) on their New Jersey-derived income for the year 1979. John W. Riehm is a New York state resident employed in Englewood Cliffs, New Jersey, by a New Jersey corporation. Taxpayers filed a joint New Jersey emergency transportation tax nonresident return for 1979, reporting New Jersey-source income of $103,440.78 but...

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