ROBERT R. AND CAROL A. BALDWIN PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided November 18, 1988. Page 274 Robert R. Baldwin for plaintiffs. Julian F. Gorelli for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney). ANDREW, J.T.C. This is a gross income tax case in which plaintiffs, […]