Smoyer v. Dir., Div. of Taxation, 6 N.J. Tax 251 (N.J. Super. Ct. App. Div. 1982).
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Smoyer v. Dir., Div. of Taxation, 6 N.J. Tax 251 (N.J. Super. Ct. App. Div. 1982). Book View Copy Cite
STANLEY C. SMOYER AND BARBARA B. SMOYER
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
New Jersey Superior Court Appellate Division.
Dec 29, 1982.
6 N.J. Tax 251
Edward A. Zmz, 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).
Cited by 3 opinions  |  Published
PER CURIAM.

The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax [*252] Court of January 8, 1982, reported at 4 N.J. Tax 42 (Tax Ct.1982).