Case Name: ROBERT R. BALDWIN AND CAROL A. BALDWIN, PLAINTIFFS-RESPONDENTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT
Court: New Jersey Superior Court, Appellate Division
Jurisdiction: New Jersey
Decision Date: 1990-01-02
Citations: 237 N.J. Super. 327
Docket Number: 
Parties: ROBERT R. BALDWIN AND CAROL A. BALDWIN, PLAINTIFFS-RESPONDENTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT.
Judges: 
Reporter: New Jersey Superior Court Reports
Volume: 237
Pages: 327–327

Head Matter:
ROBERT R. BALDWIN AND CAROL A. BALDWIN, PLAINTIFFS-RESPONDENTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT.
Superior Court of New Jersey Appellate Division
Argued December 19, 1989
Decided January 2, 1990.
Before Judges ANTELL, BILDER and ASHBEY.
Julian F. Gorelli, Deputy Attorney General, argued the cause for appellant (Peter N. Perretti, Jr., Attorney General of New Jersey, attorney; Michael R. Clancy, Assistant Attorney General, of counsel; Julian F. Gorelli, on the brief).
Respondents argued the cause pro se.

Opinion:
PER CURIAM.
The judgment presented for review is affirmed substantially for the reasons stated by Judge Andrew for the Tax Court which is published at 10 N.J. Tax 273 (Tax Ct.1988).