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MILLER v. DIR., DIV. OF TAXATION

799 A.2d 660 (2002)

352 N.J. Super. 98

George K. MILLER, Jr., and Debra Miller, Plaintiffs-Respondents, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided June 17, 2002.

Attorney(s) appearing for the Case

Mala Narayanan, Deputy Attorney General, argued the cause for Appellant (David Samson, Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Narayanan, on the brief).

Daniel Gallagher, Pleasantville, argued the cause for respondents (George K. Miller, Jr., and Associates, attorneys; Mr. Gallagher, on the brief).

Before Judges BRAITHWAITE, COBURN and WEISSBARD.

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

This appeal concerns the taxation of a shareholder of a Subchapter S corporation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to 10-12 (the "Act"). It arose from two related transactions. In the first transaction, plaintiff George K. Miller,1 the corporation's principal shareholder, had the corporation sell virtually all its assets to a third party for cash...

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