NEW ROCK INVESTMENT PARTNERS, PLAINTIFF, v. ELIZABETH CITY, DEFENDANT. Tax Court of New Jersey. August 16, 1999 Page 208 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 209 Steven R. Irwin, for plaintiff (Mandelbaum Mandelbaum, attorneys). L. Jeffrey Lewis, for defendant. KUSKIN, […]