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DOUGAN v. DIRECTOR, DIV. OF TAXATION

17 N.J. Tax 110 (1997)

HUGH M. AND JANE W. DOUGAN, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided December 16, 1997.

Attorney(s) appearing for the Case

Hugh M. Dougan, Pro Se, argued the cause for appellants.

Mala Narayanan, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel; Ms. Narayanan, on the brief).

Before Judges PETRELLA and KOLE.

PER CURIAM.

The issue in this appeal is whether mailing a complaint to the Tax Court within the statutory 90 day appeal period constitutes timely filing of the complaint when it is actually received by the court beyond that period. The complaint constitutes an appeal from a determination of the Director, Division of Taxation, relating to the New Jersey Gross Income Tax (N.J.S.A. 54A:1-1 to -2). The complaint was actually received by the Tax Court one day beyond...

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