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NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS

TAX COURT OF NEW JERSEY

ISRAEL L. TISCHLER, ) ) Plaintiff, ) ) v. ) CIVIL ACTION ) OPINION DIRECTOR, DIVISION OF ) TAXATION, ) ) Defendant. )

3 Decided January 20, 1998

Israel L. Tischler, Pro Se.

Patrick DeAlmeida for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

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RIMM, J.T.C. Plaintiff, Israel L. Tischler, appeals a January 15, 1997 final determination of defendant, Director, Division of Taxation ("Director") assessing New Jersey Gross Income Tax in the amount of $2,800.98, including interest calculated to February 15, 1997. The appeal stems from a refund by the Director of taxes paid by plaintiff and included on plaintiff's 1992 New Jersey Gross Income Tax return. There are three issues before the court: (1) whether fire insurance proceeds paid by an insurance company should be included in New Jersey gross income for the tax year in which the proceeds are received by the taxpayer but not used to replace the destroyed property; (2) whether taxpayer can assert the equitable doctrine of estoppel to prevent the Director from assessing gross income tax and interest obligations based on statements made by employees of the Division of Taxation ("Division") concerning the taxability of insurance proceeds from property destroyed by fire; and (3) whether representations by Division employees preclude the assessment of interest and penalties on outstanding tax liability pursuant to the New Jersey Taxpayer Bill of Rights, L. 1992, c. 175, specifically

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New Jersey Law