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WIDDER v. DIRECTOR, DIV. OF TAXATION

14 N.J. Tax 349 (1994)

CHARLES J. WIDDER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided August 15, 1994.

Attorney(s) appearing for the Case

Mr. Charles J. Widder, pro se.

Kevin Marc Schatz for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

HAMILL, J.T.C.

In this state tax matter, plaintiff Charles J. Widder asserts that he is entitled to the elimination of all interest imposed with respect to his 1988, 1989, and 1990 gross income tax returns because, in completing those returns, he relied on the instructions, provided by the Division of Taxation which were erroneous. The Director of the Division of Taxation ("Director") maintains that the instructions were...

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