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MURPHY v. DIRECTOR, DIV. OF TAXATION

No. A-0111-12T3.

27 N.J. Tax 293 (2013)

JOSEPH J. MURPHY AND DIANE FITZMYER-MURPHY, Plaintiffs-Appellants, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey Appellate Division.

Decided June 12, 2013.

Attorney(s) appearing for the Case

Harry D. Shapiro (Saul Ewing, LLP) of the Maryland Bar, admitted pro hoc vice, argued the cause for appellants (Saul Ewing, LLP, attorneys; M. Paige Berry and Mr. Shapiro , of counsel and on the briefs).

David B. Bender , Deputy Attorney General, argued the cause for respondent ( Jeffrey S. Chiesa , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Mr. Bender, on the brief).

Before Judges LIHOTZ and KENNEDY.

PER CURIAM.

Plaintiffs Joseph J. Murphy and Diane Fitzmyer-Murphy appeal from a final decision of the New Jersey Tax Court denying their motion for summary judgment and granting summary judgment in favor of defendant, the Director of the Division of Taxation (Division), which had denied plaintiffs' request for a refund of income taxes previously paid. Murphy v. Dir., Div. of Taxation, 26 N.J.Tax 432, 436 (Tax 2012). On...

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