Poppe v. Taxation Division Director

ANDREW, J.T.C.

This is a state tax action in which plaintiffs George F. Poppe, III and Louise M. Poppe seek to set aside an assessment made against them pursuant to the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq., (the act) by defendant Director of the Division of Taxation for the tax year 1978. The issue for decision by this court is whether, during the tax year at issue, George F. Poppe, III, (Poppe) was an independent contractor, and therefore entitled to deduct from his gross income costs and expenses incurred in the conduct of his business, or whether he was a common law…