Opinion
Argued December 6, 1982.
Decided December 29, 1982.
Appeal from the Tax Court of New Jersey.
Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
Josiah E. Dubois, Jr. argued the cause for plaintiffs-appellants ( Dubois, Sheehan, Hamilton Dubois, attorneys; Josiah E. Dubois, Jr. on the initial and reply briefs).
Mary R. Hamill, Deputy Attorney General, argued the cause for defendant-respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Mary R. Hamill, on the brief).
The judgment under review is affirmed substantially for the reasons expressed by Judge Lario in his opinion for the Tax Court of December 18, 1981, reported at 4 N.J. Tax 11 (Tax Ct. 1981).