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PATEL v. TAXATION DIV. DIRECTOR

13 N.J. Tax 509 (1993)

DAHYABHAI S. AND USHA D. PATEL, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided December 7, 1993.

Attorney(s) appearing for the Case

Leonard J. Witman for plaintiffs (Siegel, Witman & Stadtmauer, attorneys).

Rene Y. Blocker for defendant (Fred DeVesa, Acting Attorney General of New Jersey, attorney).

PIZZUTO, J.T.C.

Plaintiff taxpayers contest a final determination of the Director of the Division of Taxation (hereinafter "the Director"), imposing interest and penalty charges on late payment of their 1987 gross income tax. They claim that they are entitled to abatement of all, or at least a portion, of the penalties imposed and of the amount of interest in excess of 3% over the prime rate. They base this contention...

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