Riehm v. Director, Division of Taxation
This text of 8 N.J. Tax 312 (Riehm v. Director, Division of Taxation) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
We affirm the judgment of the Tax Court substantially for the reasons given by Judge Lasser in his reported opinion. As noted in the opinion, the “absence of harm” to the plaintiffs in Salorio v. Glaser, 93 N.J. 447, 461 A.2d 1100 (1983), cert. den. 464 U.S. 993, 104 S.Ct. 486, 78 L.Ed.2d 682 (1983) was not a “controlling” consideration, and, therefore, the “presence of harm” to plaintiffs in this case was also not a controlling consideration. Riehm v. Taxation Div. Director, 7 N.J.Tax 88, 95 (Tax Ct.1984).
Affirmed.
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8 N.J. Tax 312, Counsel Stack Legal Research, https://law.counselstack.com/opinion/riehm-v-director-division-of-taxation-njsuperctappdiv-1986.