MICHAEL AND PATRICIA SCULLY, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. JAMES SCULLY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued December 18, 2002 Decided January 13, 2003 On appeal from a Final Judgment of the Tax Court, 004076-1997, 004069-1997. Before Judges NEWMAN, CARCHMAN and PARRILLO. Marlene G. Brown, […]