REGANTE v. DIR., DIV. OF TAXATION


19 N.J. Tax 296 (2001)

MARK L. AND DONNA REGANTE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided January 24, 2001.


Attorney(s) appearing for the Case

Mark L. Regante, appellant pro se.

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

Before Judges STERN, COLLESTER and FALL.


STERN, P.J.A.D.

Plaintiffs appeal from the Tax Court's judgment of November 4, 1999, upholding the final determination of the Director of the Division of Taxation, assessing a New Jersey gross income tax assessment against plaintiffs based on the Director's method of calculating the resident credit for foreign income taxes paid as embodied in their 1991 return.1 Tried on stipulated facts, the...

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