STIBER v. TAXATION DIV. DIRECTOR


9 N.J. Tax 623 (1988)

ANDREW J. AND IRENE B. STIBER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 15, 1988.


Attorney(s) appearing for the Case

Stephen J. Weiss for plaintiff.

Julian F. Gorelli for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).


HOPKINS, J.T.C.

Plaintiff-taxpayers have appealed a determination asserting a deficiency in gross income tax (GIT) for tax year 1984 in the amount of $1,941 in tax, together with a penalty of $97.05 and interest in the amount of $384.32, or a total of $2,422.37.

Director has moved for summary judgment on the basis that the dollar amount of the adjustments was taken from the tax return information filed by taxpayers...

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