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DANTZLER v. DIRECTOR, DIV. OF TAX.

18 N.J. Tax 490 (1999)

JOHN W. DANTZLER, JR. AND KATHLEEN M. DANTZLER, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

June 1, 1999

Attorney(s) appearing for the Case

John M. Dantzler, Jr., for plaintiffs (Mr. Dantzler, pro se, attorney).

Joseph Fogelson and Patrick DeAlmeida, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

SMALL, J.T.C.

Plaintiffs-taxpayers, John and Kathleen Dantzler, dispute the assessment imposed by defendant, Director, Division of Taxation ("Director") for additional gross income tax for the year 1992. N.J.S.A. 54A:1-1 to :9-27. Eight issues are presented for determination:

1. Are certain political expenses of Mr. Dantzler's law partnership deductible from his taxable distributive share of partnership income? 2. Are certain miscellaneous...

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