SABINO v. DIRECTOR, DIV. OF TAXATION


17 N.J. Tax 29 (1997)

CHARLES A. AND DOLORES C. SABINO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

August 22, 1997.


Attorney(s) appearing for the Case

Kenneth J. Norcross for plaintiff (Pitney, Hardin, Kipp & Szuch, attorneys).

Joseph Fogelson for defendant (Peter Verniero, Attorney General of New Jersey, attorney).


DOUGHERTY, J.T.C.

On December 15, 1992 the Director, Division of Taxation (Director) issued a Final Determination of the 1985 Gross Income Tax liability of Charles A. Sabino (Taxpayer) and Dolores C. Sabino, husband and wife (Taxpayers). At issue in the audit of Taxpayers' 1985 Return were deductions in the computation of the Gross Income Tax category "distributive share of partnership income".1 The items disallowed fell into two categories...

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