Miller v. Director, Division of Taxation

The Director of the Division of Taxation (Director) appeals from an order granting summary judgment to plaintiffs, Richard S. Miller and Sharon S. Miller, which required the Director to refund the assessment and interest paid by plaintiffs, plus interest at the rate provided by statute. Plaintiffs cross-appeal from that part of the order denying plaintiffs’ litigation costs pursuant to N.J.S.A. 54:51A-22. We affirm both the direct and cross-appeals.

The essential facts are not in dispute. Richard S. Miller (references to plaintiff are to Richard S. Miller only) is a partner in 1428 Route 23…