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LIAPAKIS v. DEPT. OF TREASURY

831 A.2d 120 (2003)

363 N.J. Super. 96

James LIAPAKIS, Petitioner-Appellant, v. STATE of New Jersey, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, and Director of Division of Taxation, Respondents-Respondents.

Superior Court of New Jersey, Appellate Division.

Decided September 15, 2003.

Attorney(s) appearing for the Case

Pope, Bergrin and Verdesco, attorneys for appellant James Liapakis (Arlindo B. Araujo, Newark, on the brief).

David Samson, Attorney General, attorney for respondents (Patrick DeAlmeida, Deputy Attorney General, of counsel; Mala Narayanan, Deputy Attorney General, on the brief).

Before Judges KING, WEFING and WECKER.

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

Petitioner, James Liapakis ("Liapakis" or "the taxpayer"), appeals from a judgment of the Tax Court dismissing his complaint as untimely and for lack of jurisdiction, pursuant to the applicable ninety-day limitations period prescribed with respect to Gross Income Tax disputes, N.J.S.A. 54A:9-10(a).1 See also R. 8:4-1(b). The Tax Court judge held that the ninety-day...

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