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NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-3758-07T33758-07T3 MICHAEL & HELEN KAPLAN, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. ____________________________________ MORRIS & SANDRA LISMAN-KAPLAN, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. ______________________________________________

Argued January 27, 2009 - Decided Before Judges Skillman, Graves and Grall. On appeal from the Tax Court of New Jersey, Docket Nos. 32-2006 and 39-2006, whose opinion is reported at 23 N.J. Tax 594 (Tax 2008). Ronald S. Blumstein argued the cause for appellants. Ramanjit K. Chawla, Deputy Attorney General, argued the cause for respondent (Anne
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Milgram, Attorney General, attorney; Lewis Scheindlin, Assistant Attorney General, of counsel; Ms. Chawla, on the brief). PER CURIAM The judgments of the Tax Court are affirmed substantially for the reasons set forth in Judge Kuskin's opinion reported in 23 N.J. Tax 594 (Tax 2008).

(continued) (continued) 2 A-3758-07T3 February 11, 2009 0x01 graphic

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