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SCHULMANN v. DIR., DIV. OF TAX

No. A-2089-10T3.

32 A.3d 1133 (2011)

423 N.J. Super. 333

Daniel SCHULMANN and Debbie Schulmann, Plaintiffs-Appellants, and UAK Management Corp., and TSK Franchise Systems, Inc. (d/b/a Tiger Schulmann's Karate Center Headquarters), Plaintiffs, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided December 6, 2011.

Attorney(s) appearing for the Case

Scott Craig Levenson , attorney for plaintiffs.

Paula T. Dow , Attorney General, attorney for respondent ( Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ramanjit K. Chawla , Deputy Attorney General, on the brief).

Before Judges REISNER, SIMONELLI and HAYDEN.

The opinion of the court was delivered by

REISNER, J.A.D.

During the tax years 2000, 2001 and 2002, Daniel Schulmann used his personal funds to pay commissions that two S corporations, UAK Management Corp. and TSK Franchise Systems, Inc., were contractually obligated to provide to instructors at Tiger Schulmann karate schools.2 The corporations did not report those commissions as expenses on their corporate business tax returns...

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