Citation Codes Equivalent Citations citation codes Attorney(S) Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, P.A., attorneys for appellant ( Robert J. Alter Richard J. Sapinski, of counsel on the brief). Robert J. Del Tufo, Attorney General, attorney for respondent ( Joseph L. Yannotti, Assistant Attorney General, of counsel Carolyn Lurry Mapp, Deputy Attorney General, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment of the Tax Court is affirmed substantially for the reasons set forth by Judge Lasser in his opinion of June 30, 1992, reported at 12 N.J. Tax 470 (Tax 1992). Affirmed.