STEIN v. GLASER


5 N.J. Tax 373 (1983)

HENRY A. STEIN AND MARTHA N. STEIN, H/W, PLAINTIFFS, v. SIDNEY GLASER, DIRECTOR DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANTS.

Tax Court of New Jersey.

May 27, 1983.


Attorney(s) appearing for the Case

Henry A. Stein for plaintiffs (Stein & Shapiro, attorneys).

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


LASSER, P.J.T.C.

Henry A. and Martha N. Stein, hereinafter "taxpayer", contest the Director's denial of 1978 and 1979 New Jersey gross income tax credit for net profits tax paid to the City of Philadelphia. The taxpayer and the Director have made cross motions for summary judgment.

The facts are not in dispute. Henry J. Stein is a New Jersey resident and an attorney licensed to practice law in Pennsylvania and New Jersey. He is a partner in a law firm having...

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