The opinion of the court was delivered by MICHELS, P.J.A.D.
Petitioner Anthony Domenick (Domenick) appeals from a final decision of the Division of Tax Appeals (Division), sustaining the denial by respondent Director of the Division (Director) of a claim for partial refund of a tax paid under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq., L. 1976, c. 47, § 54A:1-1 et seq., for the year 1976. Domenick sought to exclude...
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