SUTKOWSKI v. DIRECTOR, DIV. OF TAXATION


16 N.J. Tax 231 (1996)

ERNEST H. AND JEANNE B. SUTKOWSKI, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

December 20, 1996.


Attorney(s) appearing for the Case

Mark A. Goldsmith and Steven M. Richman for plaintiffs (Herrick, Feinstein, attorneys).

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


CRABTREE, J.T.C.

Plaintiffs seek review of a deficiency in gross income tax determined by defendant for the taxable year ended December 31, 1991. The deficiency, amounting to $83,421, arose from defendant's disallowance of a credit claimed by plaintiffs for taxes paid to another jurisdiction. The credit arose from income of a New York subchapter S corporation allegedly taxed by New York in 1991. Defendant also added interest...

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