DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 21, 1996. Decided March 5, 1996. Appeal from the Tax Court of New Jersey. Joseph Fogelson, Deputy Attorney General, argued the cause for appellant (Deborah T. Poritz, Attorney General, attorney Joseph L. Yannotti, Assistant Attorney General, of counsel Mr. […]