Riehm v. Director, Division of Taxation

New Jersey Superior Court App Division

Riehm v. Director, Division of Taxation

8 N.J. Tax 312

New Jersey Superior Court Appellate Division·Decided January 22, 1986·Published·Cited by 1 cases

Opinion

PER CURIAM.

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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PER CURIAM.

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.

Riehm v. Director, Division of Taxation, 8 N.J. Tax 312 (N.J. Ct. App. 1986).

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Opinion

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