Case Name: STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
Court: Supreme Court of New Jersey
Jurisdiction: New Jersey
Decision Date: 1983-12-28
Citations: 95 N.J. 139
Docket Number: 
Parties: STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Reports
Volume: 95
Pages: 139–140

Head Matter:
STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Argued October 24, 1983
Decided December 28, 1983.
Edward A'. Zunz, Jr., argued the cause for appellants (Riker, Danzig, Scherer & Hyland, attorneys; J. Ferd Convery, III, on the brief).
Mary R. Hamill, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, attorney; James J. Ganda, Assistant Attorney General, of counsel).

Opinion:
PER CURIAM.
The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 4 N.J.Tax 42 (Tax Ct.1982).
For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O'HERN — 5.
For reversal — None.