Opinion
Submitted April 7, 1981.
Decided April 14, 1981.
Appeal from the Tax Court of New Jersey.
Wharton, Stewart Davis, attorneys for appellants ( Robert B. Haines, on the brief).
James R. Zazzali, Attorney General, attorney for respondent ( John J. Degnan, former Attorney General and Harry Haushalter, Deputy Attorney General, on the brief).
Before Judges MATTHEWS, MORTON I. GREENBERG and J.H. COLEMAN.
The judgment of August 29, 1980, 1 N.J. Tax 203, is affirmed substantially for the reasons set forth in the opinion of Judge Andrew of August 29, 1980. We note that plaintiffs are not engaged in a regular trade or business involving carriage of freight. The movement of their personal property is incidental to their business but it is not in itself their business.
Affirmed.