This case involves cross-motions for summary judgment with respect to a 1977 tax deficiency assessment imposed by the Director of the Division of Taxation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. At issue is the taxability of a deferred compensation installment payment received after July 1, 1976, the effective date of the act, by taxpayer Stanley Smoyer who had retired...
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