Decided: December 28, 1983.
EDWARD L. MCMENAMY AND MARGARET MCMENAMY, 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. 250 (1982).
For affirmance -- Chief Justice Wilentz and Justices Clifford, Handler, Pollock and O'Hern. For reversal -- None.
[95 NJ Page 139]
The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 3 N.J. Tax. 356 (Tax Ct.1981).