BARBARA AND STANLEY SMOYER, PLAINTIFFS, v. TAXATION DIVISION DIRECTOR, DEFENDANT. Tax Court of New Jersey. January 8, 1982. Page 43 Edward A. Zunz, Jr. and J. Ferd Convery for plaintiffs (Riker, Danzig, Scherer Hyland, attorneys). Mary R. Hamill for defendant (James R. Zazzali, Attorney General of New Jersey, attorney). Page 44 LASSER, P.J.T.C. This case […]