Smoyer v. Taxation Div. Director

Full title: STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v…

Court: Supreme Court of New Jersey

Date published: Dec 28, 1983

95 N.J. 139 (N.J. 1983)

Opinion

Argued October 24, 1983 —

Decided December 28, 1983.

Appeal from Superior Court, Appellate Division.

Edward A. Zunz, Jr., argued the cause for appellants ( Riker, Danzig, Scherer Hyland, attorneys; J. Ferd Convery, III, on the brief).

Mary R. Hamill, Deputy Attorney General, argued the cause for respondent ( Irwin I. Kimmelman, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

PER CURIAM.

The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 4 N.J. Tax 42 (Tax Ct. 1982).

For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O'HERN — 5.

For reversal — None.