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SMITH v. DIRECTOR, DIV. OF TAXATION

22 N.J. Tax 23 (2005)

WILLIAM B. SMITH AND MARY ANN SMITH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 27, 2005.

Attorney(s) appearing for the Case

Michael A. Guariglia for plaintiff (McCarter & English, LLP, attorneys).

Carol Johnston for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).

PIZZUTO, J.T.C.

The question presented in this matter is whether plaintiff taxpayers may "piggy-back" a gross income tax refund claim upon their contest to a gross income tax assessment made by defendant Director, Division of Taxation ("Director"). The refund claim concerns a transaction that occurred during the tax period covered by the assessment, but the claim was not asserted before the Director's final determination...

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