STELLA A. SCHAEVITZ TRUST v. DIRECTOR, DIV. OF TAX.


15 N.J. Tax 296 (1995)

STELLA A. SCHAEVITZ TRUST, STELLA A. SCHAEVITZ AND ABRAHAM R. SCHAEVITZ, TRUSTEES UNDER A DEED OF TRUST DATED OCTOBER 19, 1956, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 14, 1995.


Attorney(s) appearing for the Case

Peter L. Masnik for plaintiffs (Kalikman and Masnik, attorneys).

Gail L. Menyuk, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


RIMM, J.T.C.

This case is before the court on stipulated facts and oral argument. Plaintiff, Stella A. Schaevitz Trust, appeals a final determination of the defendant, Director, Division of Taxation, dated September 21, 1992, denying a refund of New Jersey Gross Income Tax for the 1987 tax year in the amount of $9,363 plus interest. There are two issues before the court: (1) does the Director have the authority to review an Internal Revenue Service ("IRS") determination...

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