LUNIN v. DIRECTOR, DIV. OF TAXATION


19 N.J. Tax 277 (2001)

JOSEPH LUNIN AND DIANA LUNIN, PLAINTIFFS, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 8, 2001.


Attorney(s) appearing for the Case

Joseph Lunin and Diana Lunin, pro se plaintiffs.

Gail L. Menyuk for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

Plaintiffs filed a complaint contesting defendant's imposition of an assessment for gross income tax. Defendant moves to dismiss the complaint on grounds of untimely filing. Plaintiffs assert that R. 1:3-3 is applicable in calculating the filing deadline, and that, if the three day extension provided by the Rule is applied, their complaint was filed before the deadline expired.

The factual background relating to defendant's motion is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases