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Smoyer v. Director

New Jersey Supreme Court


Decided: December 28, 1983.

STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS,
v.
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT

On certification to the Superior Court, Appellate Division, whose opinion is reported at 6 N.J. Tax. 251 (1982).

For affirmance -- Chief Justice Wilentz and Justices Clifford, Handler, Pollock and O'Hern. For reversal -- None.

Per Curiam

[95 NJ Page 140]

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).

19831228


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