
    STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Argued October 24, 1983
    Decided December 28, 1983.
    
      
      Edward A'. Zunz, Jr., argued the cause for appellants (Riker, Danzig, Scherer & Hyland, attorneys; J. Ferd Convery, III, on the brief).
    
      Mary R. Hamill, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, attorney; James J. Ganda, Assistant Attorney General, of counsel).
   PER CURIAM.

The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 4 N.J.Tax 42 (Tax Ct.1982).

For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O’HERN — 5.

For reversal — None.  