RECK v. DIRECTOR, DIV. OF TAXATION


18 N.J. Tax 598 (2000)

JOHN RECK AND BARBARA RECK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

March 21, 2000.


Attorney(s) appearing for the Case

Charles M. Costenbader for plaintiff (McCarter & English attorneys).

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


KUSKIN, J.T.C.

Plaintiffs, John and Barbara Reck, appeal the disallowance by defendant, Director of the New Jersey Division of Taxation ("Director"), of the following deductions taken by them on their 1992 and 1993 New Jersey gross income tax returns in calculating Mr. Reck's distributive share of partnership income: a) the deduction of payments made on Mr. Reck's behalf, by the partnership of which he was a member, to the partnership's Keogh Plan; and b)

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