Laurite v. Director

14 N.J. Tax 166
New Jersey Superior Court Appellate Division·Decided October 5, 1993·Published·Cited by 7 cases

Opinion

PER CURIAM.

Plaintiffs, Joseph A. Laurite and Theresa A. Laurite, appeal from a final judgment of the Tax Court that sustained a ruling by the Director of the Division of Taxation denying plaintiffs a credit on their 1987 New Jersey income tax return for taxes Joseph [153] Laurite claims he paid the State of New York on a 1987 cash distribution he received from a subchapter S corporation in which he owns stock.

We affirm substantially for the reasons expressed by Judge Lasser in his opinion reported at 12 N.J.Tax 483 (1992).

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Laurite v. Director, 14 N.J. Tax 166 (N.J. Ct. App. 1993).

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