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WIGTON v. TAXATION DIV. DIR.

12 N.J. Tax 373 (1992)

CHARLES B. & DANA T. WIGTON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 25, 1992.

Attorney(s) appearing for the Case

Walter S. Kane and Milton Gurny for plaintiff (Hein, Smith, Berezin, Maloof, Spinella & Rogers, attorneys).

Anthony Pantano for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayers contest the denial by the Director of the Division of Taxation (Director) of a refund claim contained in taxpayers' 1985 amended gross income tax return. In their amended return, taxpayers sought a refund of tax paid on capital-gain income from corporate distributions, a portion of which was later repaid to other stockholders in settlement of a lawsuit. Taxpayers received a deduction for the...

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