RICHARDSON v. DIR., DIVISION OF TAXATION


14 N.J. Tax 356 (1994)

GEORGE V. RICHARDSON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 9, 1994.


Attorney(s) appearing for the Case

George V. Richardson, plaintiff, pro se.

Joseph Fogelson, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


HAMILL, J.T.C.

The issue in this state tax matter is whether plaintiff George V. Richardson is entitled to a complete abatement of interest on a gross income tax deficiency for the 1988 taxable year. Plaintiff asserts that he is so entitled under N.J.S.A. 54:49-11b because the Division of Taxation's instructions to the 1988 gross income tax return constituted "erroneous advice" on which he reasonably relied. The Director responds that N.J.S.A. 54:49...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases