Reck v. Director, Division of Taxation

Supreme Court of New Jersey December 19, 2002

Reck v. Director, Division of Taxation, 175 N.J. 54 (N.J. 2002)

811 A.2d 458; 2002 N.J. LEXIS 1784

Affirming, Albin, Coleman, Lavecchia, Long, Poritz, Reversing, Yerniero, Zazzali

Opinion of the Court

PER CURIAM.

The judgment is affirmed, substantially for the reasons expressed in Judge Stern’s opinion of the Appellate Division, reported at 345 N.J.Super. 443, 785 A.2d 476 (2001).

LONG and VERNIERO, JJ., dissenting.

We would reverse the judgment of the Appellate Division substantially for the reasons expressed in the opinion of the Tax Court. Reck v. Director, Div. of Taxation, 18 N.J.Tax 598 (Tax 2000).

For affirming — Chief Justice PORITZ and Justices COLEMAN, LaVECCHIA, ZAZZALI and ALBIN — 5. For reversing — Justices LONG and YERNIERO — 2.

Reference

Full Case Name: JOHN RECK AND BARBARA RECK v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
Cited By: 17 cases
Status: Published