14 N.J. Tax 166 · New Jersey Superior Court Appellate Division · Oct 5, 1993
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JOSEPH A. LAURITE AND THERESA A. LAURITE v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
PER CURIAM.
Plaintiffs, Joseph A. Laurite and Theresa A. Laurite, appeal from a final judgment of the Tax Court that sustained a ruling by the Director of the Division of Taxation denying plaintiffs a credit on their 1987 New Jersey income tax return for taxes Joseph
[153] Laurite claims he paid the State of New York on a 1987 cash distribution he received from a subchapter S corporation in which he owns stock.
We affirm substantially for the reasons expressed by Judge Lasser in his opinion reported at 12 N.J.Tax 483 (1992).
