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MANNINO v. DIRECTOR, DIV. OF TAXATION

Docket No. 009142-2007

24 N.J. Tax 433 (2009)

PHILIP MANNINO AND JOANNE MANNINO, Plaintiffs, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey

July 8, 2009.

Attorney(s) appearing for the Case

Michael A. Guariglia, for plaintiffs Philip Mannino and Joanne Mannino (McCarter & English, attorneys; Open Weaver Banks, on the brief).

Heather Lynn Anderson, for defendant Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

Plaintiffs, Philip and Joanne Mannino (collectively hereinafter "the Manninos"; individually "Mr. Mannino" and "Mrs. Mannino," respectively), filed an appeal against the Director of the Division of Taxation (hereinafter "the Director"), challenging the manner in which the Director computed a tax credit for taxes paid to other jurisdictions on the Manninos' 2003 Gross Income Tax return. The Director argues...

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