1. Home
  2. Browse Decisions
  3. A.2d
  4. 868 A.2d
  5. 868 A.2d 1132 (2005)
 

MORONEY v. DIRECTOR, DIV. OF TAX.

868 A.2d 1132 (2005)

376 N.J. Super. 1

John J. MORONEY and Mary T. Moroney, Plaintiffs-Respondents, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant. Thomas J. Denitzio and Susan B. Denitzio, Plaintiffs-Respondents, v. Director, Division of Taxation, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Argued February 14, 2005.

Decided March 14, 2005.

Attorney(s) appearing for the Case

Mala Narayanan, Deputy Attorney General, argued the cause for appellant (Peter C. Harvey, Attorney General, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel; Ms. Narayanan, on the brief).

Nathan G. Fink, Oradell, argued the cause for respondents John J. Moroney and Mary T. Moroney in A-3424-03T1.

Thomas J. Denitzio, pro se, respondent, in A-3423-03T1.

Before Judges LINTNER, PARKER and YANNOTTI.

Argued (A-3424-03T1) January 3, 2005.

Argued (A-2423-03T1) February 14, 2005.

The opinion of the court was delivered by

YANNOTTI, J.A.D.

These related appeals concern the manner in which net gain from the sale or disposition of rental property should be determined under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1, et seq. The Act provides in pertinent part that, in determining net gain or loss, the basis of the property...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases