New Jersey Tax Court March 21, 2000 (Reck v. Director, Division of Taxation)

KUSKIN, J.T.C.

Plaintiffs, John and Barbara Reck, appeal the disallowance by defendant, Director of the New Jersey Division of Taxation (“Director”), of the following deductions taken by them on their 1992 and 1993 New Jersey gross income tax returns in calculating Mr. Reek’s distributive share of partnership income: a) the deduction of payments made on Mr.