CARROLL v. DIRECTOR, DIV. OF TAX., 15 N.J. Tax 177 (1995)

THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Tax Court of New Jersey.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).

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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.