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MARRINAN v. DIV. OF TAX., DIRECTOR

10 N.J. Tax 542 (1989)

JOHN C. MARRINAN AND EVELYN MARRINAN, PLAINTIFFS, v. DIVISION OF TAXATION, DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

September 22, 1989.

Attorney(s) appearing for the Case

Vincent D. Mananan, III, for plaintiffs (Herrigel, Bolan, Manahan & Troxell, attorneys).

John P. Miscione, for defendant (Peter N. Perretti, Jr., Atty. Gen. of New Jersey).

HOPKINS, J.T.C.

Plaintiffs have appealed a final determination of the Director, Division of Taxation, asserting a deficiency in New Jersey Gross Income Tax (GIT) for tax year 1984, in the amount of $5,706, inclusive of penalty and interest.

The basic issue is whether plaintiff-taxpayer, John C. Marrinan, was in the trade or business of being a securities trader. Predicated upon that determination is whether he...

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