WILLIAM B. SMITH AND MARY ANN SMITH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. January 27, 2005 Page 24 Michael A. Guariglia for plaintiff (McCarter English, LLP, attorneys). Carol Johnston for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney). PIZZUTO, J.T.C. The question presented in this matter is […]
