Kaplan v. Director, Division of Taxation

Full title: MICHAEL HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF…

Court: Tax Court of New Jersey

Date published: Feb 11, 2009

24 N.J. Tax 415 (Tax 2009)

Opinion

Argued January 27, 2009.

Decided February 11, 2009.

On appeal from the Tax Court of New Jersey, Docket Nos. 32-2006 and 39-2006, whose opinion is reported at 23 N.J.Tax 594 (2008).

Ronald S. Blumstein, argued the cause for appellants.

Ramanjit K. Chawla, Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney; Lewis Scheindlin, Assistant Attorney General, of counsel; Ms. Chawla, on the brief).

Before Judges SKILLMAN, GRAVES and GRALL.

PER CURIAM.

The judgments of the Tax Court are affirmed substantially for the reasons set forth in Judge Kuskin's opinion reported in 23 N.J.Tax 594 (2008).