Citation Codes Equivalent Citations citation codes Attorney(S) Richard S. Hyland argued the cause for appellants ( Myers, Matteo, Rabil, Norcross Landgraf, attorneys Mitchell J. Rabil, on the brief). Jeanne E. Gorrissen, Deputy Attorney General, argued the cause for respondent ( Cary Edwards, Attorney General of New Jersey, attorney Benjamin Clarke, Deputy Attorney General, of counsel Jeanne E. Gorrissen, on the brief). See more information ... Smart Summary Please sign up to generate summary. RICHARD L. AND JANET MUTCH, PLAINTIFFS-APPELLANTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT. The opinion of the court was delivered by BILDER, J.A.D. The judgment of the Tax Court is affirmed substantially for the reasons given by Judge Lario in his opinion reported at 9 N.J. Tax 612 (1986).