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BURKE v. TAXATION DIV. DIRECTOR

11 N.J. Tax 29 (1990)

JAMES E. BURKE, DAVID R. CLARE, AND JAMES SCOTT HILL, AS SUCCESSOR TRUSTEES OF THE TRUST CREATED BY AGREEMENT DATED DECEMBER 31, 1963 BY AND BETWEEN JOHN SEWARD JOHNSON, GRANTOR, AND PHILIP B. HOFMANN, GUSTAV O. LIENHARD AND KENNETH PERRY, TRUSTEES (KNOWN AS THE JOHN SEWARD JOHNSON 1963 CHARITABLE TRUST), PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION OF THE DEPARTMENT OF TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

February 22, 1990.

Attorney(s) appearing for the Case

Lawrence T. Neher and Ashley Steinhart for plaintiffs (Hannoch Weisman, attorneys).

Mary R. Hamill for defendant (Douglas S. Eakeley, Acting Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

This is a gross income tax case in which plaintiffs contest a final determination by the Director of the Division of Taxation that a trust known as the "John Seward Johnson 1963 Charitable Trust" (the trust) is not a "charitable trust" within the meaning of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq., and is, therefore, subject to tax for capital-gain income realized by the trust.

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