JOSEPH T. JANICE M. WILLETT, PLAINTIFFS, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 28, 1989. Page 403 Joseph T. Willett and Janice M. Willett, plaintiffs, pro se. Margaret A. Holland for defendant (Peter N. Perretti, Jr., Attorney General of New Jersey, attorney). ANDREW, J.T.C. This is a state tax case […]