New Jersey Tax Court August 22, 1997 (Sabino v. Director, Division of Taxation)

DOUGHERTY, J.T.C.

On December 15, 1992 the Director, Division of Taxation (Director) issued a Final Determination of the 1985 Gross Income Tax liability of Charles A. Sabino (Taxpayer) and Dolores C. Sabino, husband and wife (Taxpayers). At issue in the audit of Taxpayers’ 1985 Return were deductions in the computation of the Gross Income Tax category “distributive share of partnership income”.