ROBERT M. PENNOYER, TRUSTEE, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. May 31, 1983. Page 387 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 388 Gerald C. Neary (Pitney, Hardin, Kipp Szuch, attorneys) for plaintiff and Cecily Rock […]