ANDREW, J.T.C.
In this state tax matter, plaintiff, Geeming Chin, appeals from a determination of defendant, Director of the Division of Taxation, concerning plaintiff's resident credit under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 to:10-12 for tax years 1988, 1989 and 1990. Plaintiff claims a refund for both the deficiency assessments and the interest for the three years at issue. The disputed amounts are as follows:
1988 ...
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