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KANAREK v. TAXATION DIV. DIR.

14 N.J. Tax 589 (1995)

LEONARD I. AND JANET B. KANAREK, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 24, 1995.

Attorney(s) appearing for the Case

Leonard I. and Janet B. Kanarek, plaintiffs pro se.

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

DOUGHERTY, J.T.C.

The above matter is before the court on cross motions for summary judgment. Summary judgment is appropriate here as there are no genuine issues of material fact requiring disposition at a trial. Judson v. Peoples Bank & Trust Co. of Westfield, 17 N.J. 67, 110 A.2d 24 (1954). For the reasons which follow, the Director's cross-motion is granted.

For tax year 1988,...

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