JOHN F. AND CAROLYN M. GILLIGAN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 3, 1991. Appeal from Division of Taxation. Page 415 Richard M. Conley for plaintiffs (Conley Feeney, attorneys; Susan A. Feeney on the brief). Olivia P. Klein for defendant (Robert J. Del Tufo, Attorney General of New […]