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COHEN v. STATE, DIV. OF TAX.

DOCKET NO. A-5827-12T4

28 N.J. Tax 548 (2015)

MORRIS & CHARLOTTE COHEN, PLAINTIFFS-APPELLANTS, v. STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided June 9, 2015.

Attorney(s) appearing for the Case

James B. Evans, Jr. , argued the cause for appellants (Kulzer & DiPadova, attorneys; Harold Leib , on the briefs).

Ramanjit K. Chawla , Deputy Attorney General, argued the cause for respondent ( John J. Hoffman , Acting Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Chawla, on the brief).

Before Judges OSTRER, HAYDEN and SUMNERS.

This appeal involves the taxation of distributions made by an S corporation to a New Jersey resident shareholder. The issue presented is how the accumulated adjustments account (AAA) for an S corporation should be calculated for New Jersey purposes. Plaintiffs Morris and Charlotte Cohen assert that...

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