Reported Cases Ciupak v. Jasinski, 245 NJ Superior 602, 582 A2d 339 (App. Div. 1991) Amatuzzo v. Kozmiuk, 305 NJ Superior 469, 703 A2d 9 (App. Div. 1997) Estate of Pelligra v. Director of Taxation, 23 NJ Tax 658 (2008)