LASSER, P.J.T.C.
Henry A. and Martha N. Stein, hereinafter "taxpayer", contest the Director's denial of 1978 and 1979 New Jersey gross income tax credit for net profits tax paid to the City of Philadelphia. The taxpayer and the Director have made cross motions for summary judgment.
The facts are not in dispute. Henry J. Stein is a New Jersey resident and an attorney licensed to practice law in Pennsylvania and New Jersey. He is a partner in a law firm having...
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