MUTCH v. NEW JERSEY DIV. OF TAXATION

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).