Tax Court of New Jersey.Argued December 10, 1985.
Decided January 22, 1986.
Appeal from the Tax Court of New Jersey.
Gerald C. Neary argued the cause for appellants (Pitney, Hardin, Kipp Szuch, attorneys; Gerald C. Neary an Elizabeth J. Sher on the brief).
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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 i 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 of harm” to plaintiffs in this case was also not a controlling consideration. Riehm v. Taxation Div. Director, 7 N.J. Tax 88, 95 (Tax Ct. 1984).
Affirmed.