Telebright Corp., Inc. v. Director, New Jersey Div. of Taxation, ___ N.J. Super. ___ (App. Div. 2012).  Plaintiff, a Delaware company with offices in Maryland, has an employee who telecommutes from New Jersey.  Plaintiff sells a web application to customers, and the New Jersey employee develops and writes software code from her computer in New Jersey that “becomes an integral part” of plaintiff’s web application. 

Companie

In re Application of Xiangjing Zhan, ___ N.J. Super. ___ (App. Div. 2012).  A permanent resident alien sought to invoke New Jersey’s name change statute, N.J.S.A. 2A:52-1 to -4, to change his minor daughter’s first name to “Michelle.”  A Law Division judge denied that request because the daughter was not a United States citizen.  The judge distinguished a prior case, Application of Pirlamarla, 208 N.J. Super. 112 (Law Div. 1985), which had

Schulmann v. Director, New Jersey Div. of Taxation, 423 N.J. Super. 333  (App. Div. 2011).  Daniel Schulmann used personal funds to pay certain commissions that two “S corporations” were contractually obligated to pay to instructors at Tiger Schulmann karate schools.  The corporations did not report those commissions as expenses on their corporate business tax returns.  Instead, Schulmann and his wife deducted the commissions from their S cor