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SUTKOWSKI v. DIRECTOR, DIV. OF TAXATION

312 N.J. Super. 465 (1998)

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

Superior Court of New Jersey, Appellate Division.

Decided June 15, 1998.

Attorney(s) appearing for the Case

Jeffrey M. Schwartz argued the cause for appellants (Saiber, Schlesinger, Satz & Goldstein, attorneys; Mr. Schwartz, on the brief).

Joseph Fogelson, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Fogelson, on the brief).

Before Judges KEEFE, PAUL G. LEVY and WECKER.

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

The issue to be decided is whether a resident New Jersey taxpayer who receives a distribution from a New York subchapter S corporation of which he is the sole stockholder is entitled to a tax credit on his 1991 New Jersey Gross Income Tax (GIT) return for taxes paid to New York by the corporation.

The Director of the New Jersey Division of Taxation (Director) gave the taxpayer, Ernest H. Sutkowski (taxpayer...

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