KJELL AND VICKI SAMUELSSON, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. May 10, 2005 Page 244 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 245 Shari J. Odenheimer of the Pennsylvania Bar admitted pro hac […]