HARRINGTON v. DIV. OF TAX.

Docket Nos. 009529-2011, 000622-2011, 007022-2011, 007023-2011.

29 N.J. Tax 370 (2016)

LINDA M. HARRINGTON, PETER D. HARRINGTON, JOANNE ROTH, OSCAR OVIEDO, MARTHA ORTIZ, GERARD SOLAS, MELANIE JACOB, ERIC K. JACOB, ROBERT K. SPACE, NANCY M. SPACE, ALAN MOONEY, AND MARY MOONEY, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, AND STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF STATE LOTTERY, DEFENDANTS.

Tax Court of New Jersey.

Decided: September 26, 2016.


Attorney(s) appearing for the Case

William D. Grand for plaintiffs (Greenbaum, Rowe, Smith & Davis, LLP, attorneys, Mr. Grand and Steven B. Gladis, Esq. , on the briefs).

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

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


On June 29, 2009, the Legislature enacted a statute imposing for the first time in the State's history New Jersey gross income tax on New Jersey lottery winnings. The statute provides that it is effective as of June 29, 2009 and applies to all tax years beginning on or after January 1, 2009. In an opinion issued today in a companion...

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