A recent New Jersey Appellate Division opinion determined the limits of a lower court’s jurisdiction with respect to deciding Medicaid eligibility.  The Appellate Division in In re A.N., 430 N.J. Super. 235 (2013), found that the Chancery Division exceeded its jurisdiction in making a Medicaid eligibility determination, holding that only the Division of Medical

This post should provide fodder for all the tax reformers out there who want to simplify the tax code.  Employers, employees take note:  the IRS has simplified the recordkeeping requirements for employer-provided cell phones!  Uh, sort of.

Let us explain:  the Internal Revenue Code defines gross income as all income from whatever source derived.  Gross