SMOYER v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 251 (1982)
STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v.DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.Tax Court of New Jersey.Argued December 6, 1982.
Decided December 29, 1982.
Appeal from the Tax Court.
Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
Edward A. Zunz, Jr. argued the cause for plaintiffs-appellants (Riker, Danzig, Scherer Hyland, attorneys; Edward A. Zunz, Jr.
of counsel; J. Ferd Convery, III, on the initial and reply briefs).
Mary R. Hamill, Deputy Attorney General, argued the cause for defendant-respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Mary R. Hamill, on the brief).
PER CURIAM.
The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the TaxPage 252
Court of January 8, 1982, reported at 4 N.J. Tax 42 (Tax Ct. 1982).