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McDONALD v. TAXATION DIV. DIRECTOR

10 N.J. Tax 556 (1989)

MALCOLM W. McDONALD AND MARY P. MCDONALD, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided September 29, 1989.

Attorney(s) appearing for the Case

Henry T. Benedetto for plaintiffs.

John P. Miscione for defendant (Cary Edwards, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This is a gross income tax matter in which defendant originally assessed taxes against plaintiffs1 for 1985 in the amount of $226,941, together with interest and penalties. The assessment of taxes is based on defendant's claim that plaintiff was a resident of the State of New Jersey in 1985 and had income as follows:

  Wages                  $   32,425
  Interest                   48,071
  Dividends         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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