LAYTON F. AND JOAN SMITH, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. ROGER AND LISA GEISSLER, PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. Tax Court of New Jersey.Argued February 4, 1986. Decided March 3, 1986. Page 320 Appeal from the Tax Court of New Jersey. Mary R. Hamill, Deputy Attorney General, argued the cause for […]
