Citation Codes Equivalent Citations citation codes Attorney(S) Thomas J. Carroll, appellant, pro se. Deborah T. Poritz, Attorney General of New Jersey, attorney for respondent ( Joseph L. Yannotti, Assistant Attorney General, of counsel Joseph Fogelson, Deputy Attorney General, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT. PER CURIAM. We affirm substantially for the reasons expressed by Judge Lasser in his oral opinion of April 8, 1994. See also, Chin v. Director, Division of Taxation, 14 N.J. Tax 304 (Tax 1994). Affirmed.