Murphy v. Director, Division of Taxation

Plaintiffs Joseph J. Murphy and Diane Fitzmyer-Murphy appeal from a final decision of the New Jersey Tax Court denying their motion for summary judgment and granting summary judgment in favor of defendant, the Director of the Division of Taxation (Division), which had denied plaintiffs’ request for a refund of income taxes previously paid. Murphy v. Dir., Div. of Taxation, 26 N.J.Tax 432, 436 (Tax 2012). On appeal, plaintiffs argue the court erred as a matter of law. We disagree and affirm.

The facts are not disputed. On June 12, 2009, plaintiffs submitted an amended income tax return for…