LARIO, J.T.C.
This is an appeal challenging an assessment levied by the Director, Division of Taxation (Director) against Richard L. Mutch and Janet, his wife, for a deficiency in their 1982 New Jersey gross income tax return. At issue is whether payment made by Richard's employer directly to Richard's pension plan in 1982 is income properly includable in plaintiffs' New Jersey gross income tax return for 1982 as determined by the Director; or, may it be delayed until...
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