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MILLIGAN v. DIV. OF TAX

Docket Nos. 007048-2011, 001337-2012, 000524-2013, 000046-2014, 000202-2015.

29 N.J. Tax 381 (2016)

MELVIN MILLIGAN AND KIM LAWTON-MILLIGAN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, AND DIRECTOR, DIVISION OF STATE LOTTERY, DEFENDANTS.

Tax Court of New Jersey.

Decided: September 26, 2016.

Attorney(s) appearing for the Case

Steven R. Klein for plaintiffs (Cole Schotz, P.C., attorneys, Lauren M. Manduke and Elizabeth Carbone , on the briefs, Jeffrey H. Schechter and Geoffrey Weinstein , of counsel).

Ramanjit K. Chawla for defendant Director, Division of Taxation ( Christopher S. Porrino , Attorney General of New Jersey, attorney).

Thu N. Lam for defendant Director, Division of State Lottery ( Christopher S. Porrino , Attorney General of New Jersey, attorney).

In 2009, the Legislature enacted a statute reversing a decades-long policy of not imposing New Jersey gross income tax on New Jersey lottery winnings. An amendment to N.J.S.A. 54A:6-11, adopted on June 29, 2009, imposes the tax on "New Jersey lottery winnings from a prize in an amount exceeding $10,000...." The amendment...

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