RENSSELAER LEE AND STELLA LEE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. Tax Court of New Jersey. April 2, 1984. Appeal from the Division of Taxation. Page 386 Carl B. Levy for plaintiffs (Joseph G. Aronson, attorney). Joseph L. Yannotti, for defendant (Irwin I. Kimmelman, Attorney General of the State of New Jersey, attorney). HOPKINS, […]