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KOCH v. DIRECTOR, DIV. OF TAXATION

15 N.J. Tax 387 (1995)

SIDNEY AND DOROTHY KOCH, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

October 31, 1995.

Attorney(s) appearing for the Case

Harold Leib for plaintiffs.

Joseph Fogelson for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

CRABTREE, J.T.C.

Plaintiffs seek review of a deficiency in gross income tax determined by defendant for tax year 1988 in the amount of $6,826, plus interest and penalty.

The issues in this case are (1) whether plaintiffs1 share of partnership indebtedness released at the time of and as part of the consideration for the sale of plaintiff's interest in the partnership constitutes cancellation...

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