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TUOHY v. DIR., DIV. OF TAXATION

Docket No. 013607-2018.

32 N.J. Tax 561 (2022)

SYLVESTER AND YONGJIE TUOHY, PLAINTIFFS v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: March 1, 2022.

Attorney(s) appearing for the Case

Sylvester Tuohy and Yongjie Tuohy for plaintiffs (Self-Represented).

Miles Eckardt for defendant (Matthew Platkin, Acting Attorney General of New Jersey, attorney).

Before the court is defendant's motion for summary judgment in the above-referenced matter challenging the Director, Division of Taxation's final determination assessing a gross income tax deficiency against plaintiffs for tax year 2014. At issue are plaintiffs' exclusion of certain items from gross income on their 2014 gross...

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