We affirm substantially for the reasons expressed by Judge Kuskin in the opinion of the Tax Court reported at 17 N.J. Tax 80 (1997).
Affirmed.
Superior Court of New Jersey Appellate Division
Argued January 25, 1999
Decided February 5, 1999.
Before Judges HAVEY, SKILLMAN and LESEMANN.
Jamjce M. Wilson, for appellants (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the brief).
Marlene G. Brown, Deputy Attorney General, for respondent CPeter Vemiero, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Brown, on the brief).
We affirm substantially for the reasons expressed by Judge Kuskin in the opinion of the Tax Court reported at 17 N.J. Tax 80 (1997).
Affirmed.
18 N.J. Tax Ct. 70
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