LLOYD M. COHEN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. June 13, 2000 Page 59 Lloyd M. Cohen, plaintiff pro se. Mala Narayanan, DAG for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney). KAHN, J.T.C. This is the court’s determination with respect to a motion for summary […]