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BOTWIN v. DIR., DIV. OF TAXATION

DOCKET NO. 013411-2019.

32 N.J. Tax 246 (2021)

ANDREW & LAURA BOTWIN, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: February 23, 2021.

Attorney(s) appearing for the Case

Andrew Botwin for plaintiffs (self-represented).

Miles Eckardt for defendant (Gurbir S. Grewal, Attorney General of New Jersey, attorney).

This shall serve as the court's formal opinion concerning a motion for summary judgment filed by defendant, Director, Division of Taxation (the "Director") under R. 4:46-2(c), and a subsequent cross-motion entered by plaintiffs, Andrew and Laura Botwin (the "Botwins...

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