Schulmann v. Director, Division of Taxation

NARAYANAN, J.T.C.

This is the court’s opinion with respect to the above-captioned complaint which challenged the New Jersey Gross Income Tax (“GIT”) assessments of defendant, Director, Division of Taxation (“Director”) for tax years 2000 through 2002, imposed against plaintiffs Debbie and Daniel Schulmann.1 For the reasons set forth below, the assessments are affirmed.

FACTS

The facts herein are based upon the undisputed documents provided by the parties in connection with their pleadings, as well *575as the trial testimony of Daniel Schulmann. Testimony was also adduced from Michael Sachs, the…