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NJ Court: No Gross Income Tax On Pre-2009 Lottery Wins

Publisher: Law360
October 14, 2016

Michael Guerriero and Charles Lenore wrote an article, "NJ Court: No Gross Income Tax On Pre-2009 Lottery Wins," for Law360. The article is about how the New Jersey Tax Court held that the state could not impose gross income tax on New Jersey lottery winnings from drawings that occurred prior to a 2009 law change in three separate but related cases: Milligan v. Director, Division of Taxation, Dkt. Nos. 007048-2011, et al., Leger v. Director, Division of Taxation, Dkt. No. 007706-2011 and Harrington, et al. v. Director, Division of Taxation, Dkt. No. 009529-2011, et al. These three decisions affirm the New Jersey Tax Court's willingness to apply both the square corners and the manifest injustice doctrines.


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