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RECK v. DIRECTOR, DIV. OF TAXATION

785 A.2d 476 (2001)

345 N.J. Super. 443

John RECK and Barbara Reck, Plaintiffs-Respondents, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided December 7, 2001.

Attorney(s) appearing for the Case

Patrick DeAlmeida, Deputy Attorney General, argued the cause for appellant (John J. Farmer, Jr., Attorney General, attorney; Michael J. Haas, Assistant Attorney General, of counsel; Mr. DeAlmeida, on the brief).

Charles M. Costenbader, Newark, argued the cause for respondents (McCarter & English, attorneys; Margaret C. Wilson and Michael A. Guariglia, on the brief).

Before Judges STERN, EICHEN and PARKER.

The opinion of the court was delivered by STERN, P.J.A.D.

The interesting and important question raised by this appeal is whether contributions made to a qualified retirement plan under the federal Keogh Act are deductible for purposes of New Jersey State Gross Income Tax purposes. We uphold the determination of the Director of the Division of Taxation that they are not, and reverse the Tax Court's decision in this case to the contrary.

I.

Defendant...

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