572 A.2d 222 FRANK E. WALSH AND MARY D. WALSH, PLAINTIFFS-RESPONDENTS, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Superior Court of New Jersey, Appellate Division.Argued March 27, 1990 — Decided April 10, 1990. Before Judges PRESSLER, LONG and LANDAU. On appeal from the Tax Court of New Jersey, whose […]