KAPLAN v. DIRECTOR, DIVISION OF TAXATION, 24 N.J. Tax 415 (2009)

MICHAEL HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. MORRIS SANDRA LISMAN-KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.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 a 23 N.J.Tax 594 (2008).

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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 i 23 N.J.Tax 594 (2008).