Foosaner v. Director, Division of Taxation

The opinion of the court was delivered by

Hall, J.

This litigation challenges the applicability of the Unincorporated Business Tax Act, N. J. S. A. 54:11B-1 et seq., L. 1966, c. 137, to a practicing attorney at law.

Petitioner practices individually, with his office in Newark. The first return and payment of tax under the act was due April 15, 1968, covering the year 1967 for those on a calendar year basis. He filed a blank return, except to state that the statute was “not applicable” to him, and paid no tax. In an attached memorandum he argued that the legislation was not intended to apply to…