
    811 A.2d 458
    JOHN RECK AND BARBARA RECK, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Argued December 2, 2002
    Decided December 19, 2002.
    
      Charles M. Costenbader, argued the cause for appellants (McCarter & English, attorneys; Michael A. Guariglia and Margaret C. Wilson, on the briefs).
    
      Patrick DeAlmeida, Deputy Attorney General, argued the cause for respondent {David Samson, Attorney General of New Jersey, attorney; Michael J. Haas, Assistant Attorney General, of counsel).
   PER CURIAM.

The judgment is affirmed, substantially for the reasons expressed in Judge Stern’s opinion of the Appellate Division, reported at 345 N.J.Super. 443, 785 A.2d 476 (2001).

LONG and VERNIERO, JJ., dissenting.

We would reverse the judgment of the Appellate Division substantially for the reasons expressed in the opinion of the Tax Court. Reck v. Director, Div. of Taxation, 18 N.J.Tax 598 (Tax 2000).

For affirming — Chief Justice PORITZ and Justices COLEMAN, LaVECCHIA, ZAZZALI and ALBIN — 5.

For reversing — Justices LONG and YERNIERO — 2.  