RIEHM v. DIRECTOR, DIV. OF TAXATION


8 N.J. Tax 312 (1986)

JOHN W. RIEHM AND DORIS N. RIEHM, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 22, 1986.


Attorney(s) appearing for the Case

Gerald C. Neary argued the cause for appellants (Pitney, Hardin, Kipp & Szuch, attorneys; Gerald C. Neary and Elizabeth J. Sher on the brief).

Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General, attorney; Jeanne E. Gorrissen, Michael R. Cole, First Assistant Attorney General of counsel and James J. Ciancia, Assistant Attorney General of counsel, on the brief).

Before Judges SHEBELL and MATTHEWS.


PER CURIAM.

We affirm the judgment of the Tax Court substantially for the reasons given by Judge Lasser in his reported opinion. As noted in the opinion, the "absence of harm" to the plaintiffs in Salorio v. Glaser, 93 N.J. 447, 461 A.2d 1100 (1983), cert. den. 464 U.S. 993, 104 S.Ct. 486, 78 L.Ed.2d 682 (1983) was not a "controlling" consideration, and, therefore, the "presence...

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