MICHAEL KAPLAN v. DIRECTOR, DIVISION OF TAXATION

 

NOT FOR PUBLICATION WITHOUT THE

APPROVAL OF THE APPELLATE DIVISION

SUPERIOR COURT OF NEW JERSEY

APPELLATE DIVISION

DOCKET NO. A-3758-07T33758-07T3

MICHAEL & HELEN KAPLAN,

Plaintiff-Appellant,

v.

DIRECTOR, DIVISION OF TAXATION,

Defendant-Respondent.

____________________________________

MORRIS & SANDRA LISMAN-KAPLAN,

Plaintiff-Appellant,

v.

DIRECTOR, DIVISION OF TAXATION,

Defendant-Respondent.

______________________________________________

 

Argued January 27, 2009 - Decided

Before Judges Skillman, Graves and Grall.

On appeal from the Tax Court of New Jersey, Docket Nos. 32-2006 and 39-2006, whose opinion is reported at 23 N.J. Tax 594 (Tax 2008).

Ronald S. Blumstein argued the cause for appellants.

Ramanjit K. Chawla, Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney; Lewis Scheindlin, Assistant Attorney General, of counsel; Ms. Chawla, on the brief).

PER CURIAM

The judgments of the Tax Court are affirmed substantially for the reasons set forth in Judge Kuskin's opinion reported in 23 N.J. Tax 594 (Tax 2008).

 

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A-3758-07T3

February 11, 2009