McMenamy and McMenamy v. Director, Division of Taxation

Full title: EDWARD L. MCMENAMY AND MARGARET MCMENAMY, PLAINTIFFS-APPELLANTS, v…

Court: Supreme Court of New Jersey

Date published: Dec 28, 1983

95 N.J. 139 (N.J. 1983)

469 A.2d 920

Opinion

Argued October 24, 1983 —

Decided December 28, 1983.

Appeal from Superior Court, Appellate Division.

Gerald C. Neary argued the cause for appellants ( Pitney, Hardin, Kipp Szuch, attorneys).

Mary R. Hamill, Deputy Attorney General, argued the cause for respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

PER CURIAM.

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).

For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O'HERN — 5.

For reversal — None.