Citation Codes Equivalent Citations citation codes Attorney(S) Julian F. Gorelli, Deputy Attorney General, argued the cause for appellant ( Peter N. Perretti, Jr., Attorney General of New Jersey, attorney Michael R. Clancy, Assistant Attorney General, of counsel Julian F. Gorelli, on the brief). Respondents argued the cause pro se. Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. ROBERT R. BALDWIN AND CAROL A. BALDWIN, PLAINTIFFS-RESPONDENTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT. PER CURIAM. The judgment presented for review is affirmed substantially for the reasons stated by Judge Andrew for the Tax Court which is published at 10 N.J. Tax 273 (Tax Ct. 1988).