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

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).

Page 416

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).