Beljakovic v. Director, Division of Taxation, No. 004551-2010; Tax Court; opinion by Narayanan, J.T.C.; decided and approved for publication August 1, 2012. DDS No. 35-5-7253 [33 pp.]

Durdica Beljakovic and her husband Svetozar Beljakovic are residents of New Jersey. Durdica is the sole shareholder of A-Tech Restoration Inc., a New Jersey S Corporation. A-Tech did business in New York State (NY), New York City (NYC), and New Jersey in 2006, the tax year at issue. It did not maintain a regular place of business outside New Jersey.