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AMBROSE v. DIRECTOR, DIV. OF TAXATION

198 N.J. Super. 546 (1985)

487 A.2d 1274

ROBERT F. AMBROSE, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 9, 1985.

Attorney(s) appearing for the Case

Robert F. Ambrose, pro se, submitted a brief.

Irwin I. Kimmelman, Attorney General, attorney for respondent (James J. Ciancia, Assistant Attorney General, of counsel; David Dembe, Deputy Attorney General, on the brief).

Before Judges MICHELS and BAIME.

The opinion of the court was delivered by BAIME, J.A.D.

This is an appeal from a judgment entered by the Tax Court upholding the Director's deficiency assessment under the New Jersey Gross Income Tax Act. Plaintiff is a New Jersey resident whose income is derived primarily from his participation and interest in a New York City law partnership. These earnings are subject to taxation in New York. The sole question presented...

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