Carroll v. Director, Div. of Tax

Full title: THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION…

Court: Tax Court of New Jersey

Date published: Mar 16, 1995

15 N.J. Tax 177 (Tax 1995)

Opinion

Submitted March 7, 1995.

Decided March 16, 1995.

Appeal from Division of Taxation.

Thomas J. Carroll, appellant, pro se.

Deborah T. Poritz, Attorney General of New Jersey, attorney for respondent ( Joseph L. Yannotti, Assistant Attorney General, of counsel; Joseph Fogelson, Deputy Attorney General, on the brief).

Before Judges PRESSLER, LANDAU and NEWMAN.

PER CURIAM.

We affirm substantially for the reasons expressed by Judge Lasser in his oral opinion of April 8, 1994. See also, Chin v. Director, Division of Taxation, 14 N.J. Tax 304 (Tax 1994).

Affirmed.