PER CURIAM.
The judgments of the Tax Court are affirmed substantially for the reasons set forth in Judge Kuskin’s opinion reported in 23 N.J.Tax 594 (2008).
MICHAEL & HELEN KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT; MORRIS & SANDRA LISMAN-KAPLAN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
24 N.J. Tax 415
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