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GILLIGAN v. TAXATION DIV. DIRECTOR

11 N.J. Tax 414 (1991)

JOHN F. AND CAROLYN M. GILLIGAN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 3, 1991.

Attorney(s) appearing for the Case

Richard M. Conley for plaintiffs (Conley & Feeney, attorneys; Susan A. Feeney on the brief).

Olivia P. Klein for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayers, John F. and Carolyn M. Gilligan, contest a New Jersey gross income tax deficiency assessment of $2,648.11, including penalty and interest, imposed on them by the Director, Division of Taxation ("Director") for tax year 1987 pursuant to N.J.S.A. 54A:1-1 et seq. At issue is the deductibility of margin interest and other expenses associated with the buying and selling of securities...

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