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SCHULMANN v. DIRECTOR, DIV. OF TAX.

Docket No. 007221-2005.

25 N.J. Tax 573 (2010)

DANIEL SCHULMANN, ET AL., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

Released January 6, 2011.

Attorney(s) appearing for the Case

James L. Esposito for plaintiff (DeCotis, FitzPatrick & Cole, LLP, attorneys).

Ramanjit K. Chawla for defendant (Paula Dow, Attorney General of New Jersey, attorney).

NARAYANAN, J.T.C.

This is the court's opinion with respect to the above-captioned complaint which challenged the New Jersey Gross Income Tax ("GIT") assessments of defendant, Director, Division of Taxation ("Director") for tax years 2000 through 2002, imposed against plaintiffs Debbie and Daniel Schulmann.1 For the reasons set forth below, the assessments are affirmed.

FACTS

The facts herein are based upon the...

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