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DuBOIS v. TAXATION DIV. DIRECTOR

4 N.J. Tax 11 (1981)

JOSIAH E. DuBOIS, JR. AND DOROTHY F. DuBOIS, HIS WIFE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 18, 1981.

Attorney(s) appearing for the Case

Josiah E. Dubois, Jr., pro se, for plaintiffs.

Mary R. Hamill, Deputy Attorney General, for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

LARIO, J.T.C.

Plaintiffs filed a complaint to reverse a deficiency assessment against them for additional New Jersey income taxes claimed due. Both parties have now filed cross-motions for summary judgment.

Involved is the interpretation of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. (act). The portion of the act which is at the heart of the controversy, § 9-27(a), reads as follows:

This act shall take effect immediately...

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