ROBERT T. McELWEE AND BETTE McELWEE, PLAINTIFFS, v. OCEAN CITY, DEFENDANT. Tax Court of New Jersey. April 3, 1985. Page 356 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 357 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT […]