MILLER v. TAXATION DIV. DIRECTOR


6 N.J. Tax 118 (1983)

EDWARD MILLER AND ROSALIE MILLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 30, 1983.


Attorney(s) appearing for the Case

Stephen M. Hiltebrand for plaintiffs.

Harley A. Williams, Deputy Attorney General for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LARIO, J.T.C.

Taxpayers, husband and wife, have filed an appeal challenging the Director's imposition of a $797.58 assessment plus interest and a penalty of $39.98 as the balance due on their 1978 return filed pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. (the act). Plaintiffs claim, additionally, that they are entitled to a refund of $331. Both the Director's assessment and plaintiffs' refund claim are based only upon the...

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