DAVID SIDMAN AND CAROL SIDMAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. Superior Court of New Jersey, Appellate Division.Argued May 8, 2001 Decided June 28, 2001 Appeal from the Tax Court, Small, J.T.C. Page 485 Before Judges A.A. RODRIGUEZ, COLLESTER and FALL. Hugh Janow of the New York bar, admitted pro hac vice, argued the […]