Decided: December 28, 1983.
STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS,
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.
[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).