Opinion
Argued December 6, 1982.
Decided December 29, 1982.
Appeal from the Tax Court.
Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
Edward A. Zunz, Jr. argued the cause for plaintiffs-appellants ( Riker, Danzig, Scherer Hyland, attorneys; Edward A. Zunz, Jr. of counsel; J. Ferd Convery, III, 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 Lasser in his opinion for the Tax Court of January 8, 1982, reported at 4 N.J. Tax 42 (Tax Ct. 1982).