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GENTILE v. DIR., DIV. OF TAXATION

Docket No. 013601-2017.

32 N.J. Tax 314 (2021)

NICHOLAS L. GENTILE, JR. AND DOREEN A. GENTILE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: March 26, 2021.

Attorney(s) appearing for the Case

Nicholas L. Gentile, Jr. and Doreen A. Gentile, for plaintiffs (Self-Represented).

Jamie M. Zug , Deputy Attorney General, for defendant ( Gurbir S. Grewal , Attorney General of New Jersey, attorney).

I. Introduction

Before the court is defendant's motion for summary judgment seeking to dismiss plaintiffs' complaint for failure to state a claim cognizable under the laws of the State of New Jersey governing the taxation of gross income. In short, plaintiffs Nicholas L. Gentile, Jr. ("Nicholas") and Doreen...

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