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VOGELBACHER v. DIR., DIV. OF TAXATION

15 N.J. Tax 106 (1995)

ERNEST AND ROBIN VOGELBACHER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 1, 1995.

Attorney(s) appearing for the Case

Ronald J. Cappuccio, for plaintiffs.

Paul Tannenbaum, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

HAMILL, J.T.C.

This is a sales and use tax case in which defendant, Director, Division of Taxation, has moved to dismiss the complaint with prejudice pursuant to R. 4:23-5(a)(2) for failure to answer interrogatories. An order dismissing the complaint without prejudice was entered on December 2, 1994. The 90-day period prescribed by R. 4:23-5(a)(2) elapsed on March 2, 1995. The Director's motion to dismiss with prejudice was filed on March 7, 1995.

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