PER CURIAM.
The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax Court of January 8, 1982, reported at 4 N.J. Tax 42 (Tax Ct.1982).
STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
6 N.J. Tax 251
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