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GENTILE v. DIR., DIV. OF TAXATION

Docket No. 013601-2017.

32 N.J. Tax 314 (2021)

NICHOLAS L. GENTILE, JR. AND DOREEN A. GENTILE, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: March 26, 2021.

Attorney(s) appearing for the Case

Nicholas L. Gentile, Jr. and Doreen A. Gentile, for plaintiffs (Self-Represented).

Jamie M. Zug, Deputy Attorney General, for defendant (Gurbir S. Grewal, Attorney General of New Jersey, attorney).

I. Introduction

Before the court is defendant's motion for summary judgment seeking to dismiss plaintiffs' complaint for failure to state a claim cognizable under the laws of the State of New Jersey governing the taxation of gross income. In short, plaintiffs Nicholas L. Gentile, Jr. ("Nicholas") and Doreen...

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