MILLER v. DIRECTOR, DIV. OF TAXATION


21 N.J. Tax 177 (2003)

RICHARD S. MILLER AND SHARON S. MILLER, PLAINTIFFS-RESPONDENTS/CROSS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT/CROSS-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided: January 14, 2003.


Attorney(s) appearing for the Case

David Samson, Attorney General, attorney for appellant/cross-respondent (Patrick DeAlmeida, Deputy Attorney General, of counsel; Mala Narayanan, Deputy Attorney General, on the brief).

Williams, Caliri, Miller, Otley & Stern, attorneys for respondent/cross-appellant (Steven A. Weisberger, of counsel; Bryan D. Plocker, on the brief).

Before Judges CONLEY, NEWMAN and PARRILLO.


PER CURIAM.

The Director of the Division of Taxation (Director) appeals from an order granting summary judgment to plaintiffs, Richard S. Miller and Sharon S. Miller, which required the Director to refund the assessment and interest paid by plaintiffs, plus interest at the rate provided by statute. Plaintiffs cross-appeal from that part of the order denying plaintiffs' litigation costs pursuant to N.J.S.A. 54:51A...

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