McMenamy v. Director, Division of Taxation

| N.J. | Dec 28, 1983

PER CURIAM.

The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 3 N.J.Tax 356 (Tax Ct.1981).

For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O’HERN — 5.

For reversal — None.