ALLEN v. DIRECTOR, DIVISION OF TAXATION, 15 N.J. Tax 704 (1996)

DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Tax Court of New Jersey.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).

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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.