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Reck v. Director, Division of Taxation

Supreme Court of New Jersey
Dec 19, 2002
175 N.J. 54 (N.J. 2002)

Opinion

A-93 September Term 2001

Argued December 2, 2002

Decided December 19, 2002

On certification to the Superior Court, Appellate Division, whose opinion is reported at 345 N.J. Super. 443 (2001).

Charles M. Costenbader argued the cause for appellants (McCarter English, attorneys; Michael A. Guariglia and Margaret C. Wilson, on the briefs).

Patrick DeAlmeida, Deputy Attorney General, argued the cause for respondent (David Samson, Attorney General of New Jersey, attorney; Michael J. Haas, Assistant Attorney General, of counsel).


The judgment is affirmed, substantially for the reasons expressed in Judge Stern's opinion of the Appellate Division, reported at 345 N.J. Super. 443 (2001).

CHIEF JUSTICE PORITZ and JUSTICES COLEMAN, LaVECCHIA, ZAZZALI and ALBIN join in this opinion. JUSTICES LONG and VERNIERO filed a separate dissenting opinion.


Summaries of

Reck v. Director, Division of Taxation

Supreme Court of New Jersey
Dec 19, 2002
175 N.J. 54 (N.J. 2002)
Case details for

Reck v. Director, Division of Taxation

Case Details

Full title:JOHN RECK and BARBARA RECK, Plaintiffs-Appellants, v. DIRECTOR, DIVISION…

Court:Supreme Court of New Jersey

Date published: Dec 19, 2002

Citations

175 N.J. 54 (N.J. 2002)
811 A.2d 458

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