Citation Codes Equivalent Citations citation codes Attorney(S) Joseph Fogelson, Deputy Attorney General, argued the cause for appellant ( Deborah T. Poritz, Attorney General, attorney Joseph L. Yannotti, Assistant Attorney General, of counsel Mr. Fogelson, on the brief). David R. Allen, appellant, appeared pro se. Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. DAVID R. ALLEN, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. PER CURIAM. The judgment of the Tax Court, whose opinion is reported at 14 N.J. Tax 385 (Tax Court 1994), is affirmed substantially for the reasons stated by Judge Small.