Case Name: DOROTHY S. MACMILLAN, ET AL., (MEDFORD LEAS), PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT; GERTRUDE MILLS, ET AL., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT, AND EAST WINDSOR TOWNSHIP AND BOROUGH OF HIGHTSTOWN, DEFENDANTS
Court: Supreme Court of New Jersey
Jurisdiction: New Jersey
Decision Date: 1982-05-12
Citations: 89 N.J. 216
Docket Number: 
Parties: DOROTHY S. MACMILLAN, ET AL., (MEDFORD LEAS), PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. GERTRUDE MILLS, ET AL., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT, AND EAST WINDSOR TOWNSHIP AND BOROUGH OF HIGHTSTOWN, DEFENDANTS.
Judges: 
Reporter: New Jersey Reports
Volume: 89
Pages: 216–219

Head Matter:
DOROTHY S. MACMILLAN, ET AL., (MEDFORD LEAS), PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. GERTRUDE MILLS, ET AL., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT, AND EAST WINDSOR TOWNSHIP AND BOROUGH OF HIGHTSTOWN, DEFENDANTS.
Argued March 9, 1982
—Decided May 12, 1982.
John L. Conroy, Jr., argued the cause for appellants Dorothy S. MacMillan, et al. {Brown, Connery, Kulp, Wille, Parnell & Greene, attorneys; Ralph A. Mariani, a member of the Pennsylvania Bar, of counsel).
Ann Reichelderfer argued the cause for appellants Gertrude Mills, et al. {Smith, Stratton, Wise & Heher, attorneys).
Harry Haushalter, Deputy Attorney General, argued the cause for respondent {Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

Opinion:
PER CURIAM.
The judgment is affirmed substantially for the reasons expressed in the opinion of the Appellate Division, reported at 180 N.J.Super. 175 (1981).