THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT. Tax Court of New Jersey.Submitted March 7, 1995. Decided March 16, 1995. Appeal from Division of Taxation. Thomas J. Carroll, appellant, pro se. Deborah T. Poritz, Attorney General of New Jersey, attorney for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; […]