ESTATE OF TINA GUZZARDI, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. December 6, 1995. Page 396 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 397 Gary W. Calvin for plaintiff (MaCary Calvin, attorneys). Patrick DeAlmeida for defendant […]