DAHYABHAI S. AND USHA D. PATEL, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. Decided December 7, 1993. Page 510 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 511 Leonard J. Witman for plaintiffs (Siegel, Witman Stadtmauer, attorneys). […]
