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Kaplan v. Director

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION


February 11, 2009

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.

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).

Per curiam.

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION

Argued January 27, 2009

Before Judges Skillman, Graves and Grall.

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).

20090211

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