Barry v. New Jersey Division of Taxation

DOUGHERTY, J.T.C.

The matter is before the court on cross motions for summary judgment. The motions are ripe, there being no facts in dispute which are material to the court’s determination of the issues of law. Judson v. Peoples Bank & Trust Co. of Westfield, 17 N.J. 67, 110 A.2d 24 (1954). By agreement and request of the parties the matter is submitted for decision on the papers. Plaintiffs, H. *407Barry Berlin and Susan C. Berlin, husband and wife, are hereinafter referred to as the “taxpayers.” Defendant, the Director of the Division of Taxation, is hereinafter referred to as the “director.”

The…