ALLEN v. DIRECTOR, DIV. OF TAXATION


14 N.J. Tax 385 (1994)

DAVID R. ALLEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 30, 1994.


Attorney(s) appearing for the Case

David R. Allen, plaintiff, pro se.

Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

The issue before this court is the proper calculation of the credit for taxes paid to other jurisdictions under the New Jersey Gross Income Tax Act pursuant to N.J.S.A. 54A:4-1. The amount of tax in dispute is under $200.00.

This matter is before me on cross motions for summary judgment. There are no facts in dispute; resolution of the matter rests solely on an interpretation of the applicable...

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