Opinion
Argued December 10, 1985.
Decided January 22, 1986.
Appeal from the Tax Court of New Jersey.
Gerald C. Neary argued the cause for appellants ( Pitney, Hardin, Kipp Szuch, attorneys; Gerald C. Neary and Elizabeth J. Sher on the brief). Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent ( Irwin I. Kimmelman, Attorney General, attorney; Jeanne E. Gorrissen, Michael R. Cole, First Assistant Attorney General of counsel and James J. Ciancia, Assistant Attorney General of counsel, on the brief).
Before Judges SHEBELL and MATTHEWS.
We affirm the judgment of the Tax Court substantially for the reasons given by Judge Lasser in his reported opinion. As noted in the opinion, the "absence of harm" to the plaintiffs in Salorio v. Glaser, 93 N.J. 447 , 461 A.2d 1100 (1983), cert. den. 464 U.S. 993, 104 S.Ct. 486, 78 L.Ed.2d 682 (1983) was not a "controlling" consideration, and, therefore, the "presence of harm" to plaintiffs in this case was also not a controlling consideration. Riehm v. Taxation Div. Director, 7 N.J. Tax 88, 95 (Tax Ct. 1984).
Affirmed.