Kite v. Dir., Div. of Taxation
New Jersey Superior Court Appellate Division
1Opinion of the Court
YANNOTTI, P.J.A.D.
*147Plaintiff Anthony Y. Kite appeals from a judgment entered by the Tax Court, granting summary judgment in favor of defendant Director, Division of Taxation (Division), and denying plaintiff's *148motion for summary judgment. The court upheld the Division's assessment of additional taxes, penalties, and interest pursuant to the New Jersey Gross Income Tax Act (the Act), N.J.S.A. 54A:1-1 to 10-12. The court's opinion is published at *727Kite v. Dir., Div. of Taxation, 29 N.J. Tax 75 (2016). We affirm.
I
The relevant facts are undisputed. In 2004, while performing certain financial…
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