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MacMILLAN v. DIR. DIV. OF TAXATION

89 N.J. 216 (1982)

445 A.2d 397

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.

The Supreme Court of New Jersey.

Decided May 12, 1982.

Attorney(s) appearing for the Case

John L. Conroy, Jr., argued the cause for appellants Dorothy S. MacMillan, et al. (Brown, Connery, Kulp, Wille, Purnell & 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).

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).

PASHMAN, J., dissenting.

I would reverse the Appellate Division judgment substantially for the reasons stated by Judge Conley writing for the Tax Court below, Mills v. East Windsor Tp., 176 N.J.Super. 271

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