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SIDMAN v. DIRECTOR, DIV. OF TAXATION

19 N.J. Tax 484 (2001)

DAVID SIDMAN AND CAROL SIDMAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided June 28, 2001.

Attorney(s) appearing for the Case

Hugh Janow of the New York bar, admitted pro hac vice, argued the cause for appellants (Jerry N. Friedland, attorney; Mr. Janow, on the brief).

Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent (John J. Farmer, Jr., Attorney General, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel; Ms. Menyuk, on the brief).

Before Judges A.A. RODRIGUEZ, COLLESTER and FALL.

PER CURIAM.

Plaintiffs, David Sidman and Carol Sidman, appeal from a judgment of the Tax Court entered on May 19, 2000, affirming the deficiency assessment of gross income tax for 1994 made by the Director, Division of Taxation.

The factual and procedural history giving rise to the disputed assessment is set forth in Sidman v. Director, Div. of Taxation, 18 N.J.Tax 636 (Tax 2000), and need not be repeated here at...

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