These matters arise under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to N.J.S.A. 54A:10-12 (the "GIT Act"), specifically N.J.S.A. 54A:5-1(c) which imposes tax on net gains from the disposition of property. Plaintiffs John J. Moroney and Mary T. Moroney (together "the Moroneys") and plaintiffs Thomas J. Denitzio, Jr. and Susan B. Denitzio (together "the Denitzios")
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MORONEY v. DIRECTOR, DIV. OF TAXATION
21 N.J. Tax 220 (2004)
JOHN J. MORONEY AND MARY T. MORONEY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. THOMAS J. DENITZIO, JR. AND SUSAN B. DENITZIO, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION DEFENDANT.
Tax Court of New Jersey.https://leagle.com/images/logo.png
January 8, 2004.
January 8, 2004.
Attorney(s) appearing for the Case
Thomas J. Denitzio, Jr. and Susan B. Denitzio, Pro Se.
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