- STATE OF NEW JERSEY VS. FRANK NUCERA (L-0585-22, MERCER COUNTY AND STATEWIDE) A-0076-22 Appellate Dec. 31, 2024
- STATE OF NEW JERSEY VS. GERALD W. BUTLER (18-03-0266, CUMBERLAND COUNTY AND STATEWIDE) A-1275-22 Appellate Dec. 31, 2024
- STATE OF NEW JERSEY VS. JOSEPH SUMMERS (19-10-1117, HUDSON COUNTY AND STATEWIDE) A-1578-22 Appellate Dec. 31, 2024
- RK NEWARK 2 DOE VS. ROMAN CATHOLIC ARCHDIOCESE OF NEWARK, ET AL. (L-9070-21, ESSEX COUNTY AND STATEWIDE) (RECORD IMPOUNDED) A-3100-22 Appellate Dec. 31, 2024
- Archit & Mona Amin v. Director, Division of Taxation 07430-22 Archit & Mona Amin v. Director, Division of Taxation Tax Dec. 31, 2024 Summary 07430-22 Archit & Mona Amin v. Director, Division of Taxation STATE TAXATION - GROSS INCOME TAX Tax Court: Amin et al. v. Dir., Div. of Taxation , Docket No. 007430-2022; opinion by Sundar, P.J.T.C., decided December 31, 2024. For plaintiff – Kara M. Kraman, Esq., Irwin M. Slomka, Esq. (Blank Rome, LLP, attorney); for defendant – Anthony D. Tancini (Matthew J. Platkin, Attorney General of New Jersey, attorney). Held: The court reversed defendant’s determination to include I.R.C. § 965 income as “deemed repatriation dividends” under N.J.S.A. 54A:5-1(f). The latter statute unambiguously defines “dividends” as “any distribution in cash or property made by a corporation . . . out of accumulated [or current] earnings and profits,” thus includes only actual payments or distributions to a shareholder. Here, the income realized by the controlled foreign corporations, was not actually or constructively distributed to plaintiffs (their shareholders), who were nonetheless mandated to federally report such income. The court also disagreed with defendant’s contention that plaintiffs should report such income because they did so federally and N.J.S.A. 54A:8-3 requires a taxpayer to follow the same federal methods of accounting for New Jersey Gross Income Tax purposes. (23 Pages) Close
- AMACONN REALTY, INC. VS. RENT LEVELING AND STABILIZATION BOARD OF THE CITY OF HOBOKEN, ET AL. (L-3584-21, HUDSON COUNTY AND STATEWIDE) A-0434-22 Appellate Jan. 2, 2025
- STATE OF NEW JERSEY VS. ELIJAH FORD (21-04-0240, MIDDLESEX COUNTY AND STATEWIDE) A-0882-22 Appellate Jan. 2, 2025
- DR. MAC TRUONG VS. LAKELAND BANK, ET AL. (DC-002901-22, HUDSON COUNTY AND STATEWIDE) A-1027-22 Appellate Jan. 2, 2025
- LARRY SCHWARTZ, ET AL. VS. NICHOLAS MENAS, ESQ., ET AL. (L-3904-11 AND L-4776-13, MONMOUTH COUNTY AND STATEWIDE) (CONSOLIDATED) A-2481-22/A-2482-22 Appellate Jan. 2, 2025
- RICHARD T. BERKOSKI, ETC. VS. HONDA MOTOR COMPANY, LTD., ET AL. (L-1463-20, CAMDEN COUNTY AND STATEWIDE) A-2887-22 Appellate Jan. 2, 2025 Summary A-2887-22 This appeal presents the question of whether a motor vehicle is defectively designed because it does not include the latest driver-assistance technologies even though not mandated by federal or state law. Plaintiff contends that a 2016 Honda CR-V was defectively designed because it was not equipped with a lane departure warning (LDW) system and a lane keeping assist (LKA) system. The court holds that the absence of those available driver-assistance systems, in a vehicle that was otherwise safe and fit for driving, did not, as a matter of law, establish that the 2016 Honda CR-V was defectively designed within the meaning of the New Jersey Products Liability Act, N.J.S.A. 2A:58C-1 to -11. Accordingly, the court affirms the order granting summary judgment to defendant American Honda Motor Co., Inc. (Honda) and dismissing with prejudice plaintiff's product liability and negligence claims. Close
- K.R.B. VS. C.F.B (FV-03-0926-23, BURLINGTON COUNTY AND STATEWIDE) (RECORD IMPOUNDED) A-3306-22 Appellate Jan. 2, 2025
- STATE OF NEW JERSEY VS. DENZELL SUITT (19-02-0197, HUDSON COUNTY AND STATEWIDE) A-0008-23 Appellate Jan. 2, 2025
- KATHRYN HUTCHINS VS. NJ TRANSIT CORP, ET AL. (L-1657-23, HUDSON COUNTY AND STATEWIDE) A-0614-23 Appellate Jan. 2, 2025
- SZYMON WOLYNIEC VS. YAZMIN GIRALDO, ET AL. (L-4354-21, UNION COUNTY AND STATEWIDE) A-2249-23 Appellate Jan. 2, 2025
- IN THE MATTER OF REGISTRANT E.S., JR. (ML-22-04-0104, CAMDEN COUNTY AND STATEWIDE) (RECORD IMPOUNDED) A-2340-22 Appellate Dec. 31, 2024
- LAKITA D. MURRAY VS. CHRISTOPHER B. PUNINA, ET AL. (L-4874-18, MIDDLESEX COUNTY AND STATEWIDE) A-0559-22 Appellate Dec. 31, 2024
- ROBERT J. ABATE VS, THERESA ABATE (FM-16-0883-16, PASSAIC COUNTY AND STATEWIDE) A-0547-22 Appellate Jan. 3, 2025
- STATE OF NEW JERSEY VS. ALEXANDER J. ULIKOWSKI (20-02-0113, SOMERSET COUNTY AND STATEWIDE) (RECORD IMPOUNDED) A-0753-22 Appellate Jan. 3, 2025
- JAMES SPILLE, ET AL. VS. VIRTUA HEALTH, INC., ET AL. (L-0170-21, MIDDLESEX COUNTY AND STATEWIDE) A-2743-22 Appellate Jan. 3, 2025
- 511 WILLOW AVENUE CONDOMINUM ASSOCIATION VS. MARTIN J. KIELY (L-0705-21, HUDSON COUNTY AND STATEWIDE) A-0678-23 Appellate Jan. 3, 2025