FOOSANER v. DIRECTOR, DIV. OF TAXATION


58 N.J. 57 (1971)

275 A.2d 129

SAMUEL J. FOOSANER, PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

The Supreme Court of New Jersey.

Decided March 22, 1971.


Attorney(s) appearing for the Case

Mr. Samuel J. Foosaner argued the cause for petitioner-appellant, pro se.

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Glickman, of counsel and on the brief.)


The opinion of the court was delivered by HALL, J.

This litigation challenges the applicability of the Unincorporated Business Tax Act, N.J.S.A. 54:11B-1 et seq., L. 1966, c. 137, to a practicing attorney at law.

Petitioner practices individually, with his office in Newark. The first return and payment of tax under the act was due April 15, 1968, covering the year 1967 for those on a calendar year basis. He filed a blank return, except...

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