Superior Court of New Jersey, Appellate Division.Argued January 25, 1999.
Decided February 5, 1999.
On Appeal from the Tax Court of New Jersey, whose opinion is reported at 17 N.J.Tax 80 (1997).
Before Judges HAVEY, SKILLMAN and LESEMANN.
Janyce 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 (Peter Verniero, 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 a 17 N.J.Tax 80 (1997).