BERLIN v. TAXATION DIV. DIRECTOR


13 N.J. Tax 405 (1993)

H. BARRY AND SUSAN C. BERLIN, PLAINTIFFS, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

September 28, 1993.


Attorney(s) appearing for the Case

H. Barry and Susan C. Berlin, plaintiffs, pro se.

Rene'Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).


DOUGHERTY, J.T.C.

The matter is before the court on cross motions for summary judgment. The motions are ripe, there being no facts in dispute which are material to the court's determination of the issues of law. Judson v. Peoples Bank & Trust Co. of Westfield, 17 N.J. 67, 110 A.2d 24 (1954). By agreement and request of the parties the matter is submitted for decision on the papers. Plaintiffs...

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