Opinion
Argued January 19, 1989.
Decided February 1, 1989.
On appeal from the Tax Court of New Jersey.
Richard S. Hyland argued the cause for appellants ( Myers, Matteo, Rabil, Norcross Landgraf, attorneys; Mitchell J. Rabil, on the brief).
Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent ( Cary Edwards, Attorney General of New Jersey, attorney; Benjamin Clarke, Deputy Attorney General, of counsel; Jeanne E. Gorrissen, on the brief).
Before Judges GAULKIN and BILDER.
The opinion of the court was delivered by
The judgment of the Tax Court is affirmed substantially for the reasons given by Judge Lario in his opinion reported at 9 N.J. Tax 612 (1986).