Sa v. Director, Division of Taxation, No. 000047-2011; Tax Court; opinion by Narayanan, J.T.C.; decided May 31, 2012; approved for publication June 29, 2012. DDS No. 35-5-6640 [24 pp.]

Frederic J. Sa was a police officer for Union Township. In December 2004, he was injured during the course of his employment. The injury caused him to be absent from his employment for extended periods.