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DANTZLER v. DIR., DIV. OF TAXATION

18 N.J. Tax 507 (1999)

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

October 22, 1999

Attorney(s) appearing for the Case

John W. Dantzler, Jr., for plaintiffs (Mr. Dantzler, pro se, attorney).

Patrick DeAlmeida, for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

SMALL, J.T.C.

This matter is before me on motion of defendant, Director, Division of Taxation, to reconsider my opinion of June 1, 1999. Dantzler v. Director, Div. of Tax., 18 N.J.Tax 490 (Tax 1999). R. 8:10. The sole issue addressed by the motion for reconsideration is whether the Dantzlers are permitted to deduct from their New Jersey taxable income Interest paid by Mr. Dantzler on money borrowed in order to meet...

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