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ADLER v. DIRECTOR, DIV. OF TAXATION

20 N.J. Tax 537 (2003)

MYRON AND ELAINE ADLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 24, 2003.

Attorney(s) appearing for the Case

Jeffrey H. Schechter and David M. Kohane for plaintiffs (Cole, Schotz, Meisel, Forman & Leonard attorneys).

Mala Narayanan for defendant (Peter C. Harvey, Acting Attorney General of New Jersey attorney).

KUSKIN, J.T.C.

Plaintiffs are shareholders of a New Jersey S corporation. They challenge a determination by defendant Director of the Division of Taxation that charitable contributions made by the corporation are not deductible in calculating their respective shares of S corporation income under N.J.S.A. 54A:5-1p, a provision of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to:10-12 (the "GIT Act"). For the reasons set forth below, I hold that...

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