McDONALD v. DIRECTOR, DIV. OF TAX.


247 N.J. Super. 326 (1991)

589 A.2d 186

MALCOLM W. McDONALD AND MARY P. McDONALD, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 12, 1991.


Attorney(s) appearing for the Case

Henry T. Benedetto argued the cause for the appellants.

Julian F. Gorelli, Deputy Attorney General, argued the cause for the respondent (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Michael R. Clancy, Assistant Attorney General, of counsel).

Before Judges ANTELL, SCALERA and KEEFE.


The opinion of the court was delivered by KEEFE, J.A.D.

Plaintiffs, Malcolm W. McDonald and his wife Mary P. McDonald filed a joint New Jersey gross income tax return and were assessed a New Jersey income tax based upon a determination by defendant, Division of Taxation, that plaintiff was a resident of New Jersey in 1985 when he received a distribution from his profit sharing plan upon retirement of $6,460,999.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases