Miller v. Director, Division of Taxation

LARIO, J.T.C.

Taxpayers, husband and wife, have filed an appeal challenging the Director’s imposition of a $797.58 assessment plus interest and a penalty of $39.98 as the balance due on their 1978 return filed pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. (the act). Plaintiffs claim, additionally, that they are entitled to a refund of $331. Both the Director’s assessment and plaintiffs’ refund claim are based only upon the husband’s reported income and expenses; the wife is a party solely by reason of their having filed a joint return.

For the tax year 1978…