Allen v. Director, Division of Taxation

Full title: DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION…

Court: Tax Court of New Jersey

Date published: Mar 5, 1996

15 N.J. Tax 704 (Tax 1996)

Opinion

Argued February 21, 1996.

Decided March 5, 1996.

Appeal from the Tax Court of New Jersey.

Joseph Fogelson, Deputy Attorney General, argued the cause for appellant ( Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Fogelson, on the brief). David R. Allen, appellant, appeared pro se.

Before Judges PRESSLER and A.A. RODRIGUEZ.

PER CURIAM.

The judgment of the Tax Court, whose opinion is reported at 14 N.J. Tax 385 (Tax Court 1994), is affirmed substantially for the reasons stated by Judge Small.