Case Name: SCOTT APPLESTEIN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
Court: New Jersey Superior Court, Appellate Division
Jurisdiction: New Jersey
Decision Date: 1984-03-30
Citations: 6 N.J. Tax 347
Docket Number: 
Parties: SCOTT APPLESTEIN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Tax Court Reports
Volume: 6
Pages: 347–348

Head Matter:
SCOTT APPLESTEIN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
Superior Court of New Jersey Appellate Division
Argued February 23, 1984
Decided March 30, 1984.
Before Judges FURMAN and DEIGHAN.
Edward M. Bernstein argued the cause for appellant (Levy, Levy & Albert, attorneys).
Mary R. Hamill, Deputy Atty. Gen., argued the cause for respondent (Irwin I. Kimmelman, Atty. Gen. of N.J., attorney; James J. Ciancia, Asst. Atty. Gen., of counsel).

Opinion:
PER CURIAM.
We affirm substantially for the reasons stated by Judge Conley in his opinion reported at 5 N.J.Tax 73 (1982).