Citation Codes Equivalent Citations citation codes Attorney(S) Ronald S. Blumstein, argued the cause for Ramanjit K. Chawla, Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney Lewis Scheindlin, Assistant Attorney General, of counsel Ms. Chawla, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. MICHAEL HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. MORRIS SANDRA LISMAN-KAPLAN, PLAINTIFF-APPELLANT, 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 (2008).