VINCENT B. AND PATRICIA MURPHY, JR.; HENRY AND ELAINE C. KAUFMAN; JASON M. AND PATRICIA ELSAS, JR., PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. December 6, 1983. Page 222 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 223 […]