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LAURITE v. DIR., DIVISION OF TAXATION

14 N.J. Tax 166 (1993)

JOSEPH A. LAURITE AND THERESA A. LAURITE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 5, 1993.

Attorney(s) appearing for the Case

Mark G. Yates argued the cause for appellant.

Rene Y. Blocker, Deputy Attorney General, argued the cause for respondent (Fred DeVesa, Acting Attorney General of New Jersey, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel).

Before Judges J.H. COLEMAN and MUIR, Jr.

PER CURIAM.

Plaintiffs, Joseph A. Laurite and Theresa A. Laurite, appeal from a final judgment of the Tax Court that sustained a ruling by the Director of the Division of Taxation denying plaintiffs a credit on their 1987 New Jersey income tax return for taxes Joseph Laurite claims he paid the State of New York on a 1987 cash distribution he received from a subchapter S corporation in which he owns stock.

We affirm...

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