
    723 A.2d 1000
    NATHAN R. SCHNITZER, PLAINTIFF-RESPONDENT v. RUDOLPH F. RINDERER, JR., AND SANDRA RINDERER, DEFENDANTS-APPELLANTS, AND CHRISTINE R. DEHNZ, TAX COLLECTOR OF BEACHWOOD, AND BOROUGH OF BEACHWOOD, DEFENDANTS-RESPONDENTS. NATHAN SCHNITZER, PLAINTIFF-RESPONDENT, v. RUDOLPH F. RINDERER, JR., AND SANDRA RINDERER, DEFENDANTS-RESPONDENTS, AND CHRISTINE R. DEHNZ, TAX COLLECTOR OF BEACHWOOD, AND BOROUGH OF BEACHWOOD, DEFENDANTS-APPELLANTS.
    Superior Court of New Jersey Appellate Division
    Argued February 3, 1999
    Decided February 19, 1999.
    
      Before Judges KING, WALLACE and FALL.
    
      Dennis M. Gonski, argued the cause for appellants Rudolph F. Rinderer and Sandra Rinderer in A-3342-97T5 and respondents in A-3498-97T5 (Dollinger, Gonski, Grossman, Permut & Hirschhom, attorneys; Mr. Gonski, on the brief).
    
      Erwin C. Schnitzer, argued the cause for respondent Nathan Schnitzer.
    
      Diana L. Anderson, argued the cause for respondent in A-3498-97T5 and appellant in A-3342-97T5 Christine R. Dehnz and Borough of Beaehwood (Hiering, Hoffman & Gannon, attorneys; Ms. Anderson, of counsel and on the brief).
   PER CURIAM.

The judgment of the Tax Court is affirmed for the reason stated by Judge Rimm in his opinion at 17 N.J.Tax 136 (Tax 1998).

Affirmed.  