ERNEST AND ROBIN VOGELBACHER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. August 1, 1995. Page 107 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 108 Ronald J. Cappuccio, for plaintiffs. Paul Tannenbaum, for defendant (Deborah T. Poritz, […]