Gordon v. Halperin

McKUSICK, Chief Justice.

In this action in Superior Court (Somerset County), plaintiff Thomas A. Gordon sought a reversal of the unfavorable decision of the State Tax Assessor (Assessor) on reconsideration of an income tax assessment against him. The Superior Court affirmed the Assessor’s decision. On Gordon’s appeal to this court, 1 the only issue is, as it was before the Superior Court, whether the income tax assessment was barred by an applicable statute of limitations. Agreeing with the Superior Court that it was not, we deny the appeal.

In January, 1979, the United States Internal Revenue…