
    JOSEPH A. LAURITE AND THERESA A. LAURITE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued September 20, 1993
    Decided October 5, 1993.
    Before Judges J.H. COLEMAN and MUIR, Jr.
    
      Mark G. Yates argued the cause for appellant.
    
      René Y. Blocker, Deputy Attorney General, argued the cause for respondent (Fred DeVesa, Acting Attorney General of New Jersey, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel).
   PER CURIAM.

Plaintiffs, Joseph A. Laurite and Theresa A. Laurite, appeal from a final judgment of the Tax Court that sustained a ruling by the Director of the Division of Taxation denying plaintiffs a credit on their 1987 New Jersey income tax return for taxes Joseph Laurite claims he paid the State of New York on a 1987 cash distribution he received from a subchapter S corporation in which he owns stock.

We affirm substantially for the reasons expressed by Judge Lasser in his opinion reported at 12 N.J.Tax 483 (1992).  