Citation Codes Equivalent Citations citation codes Attorney(S) Lampf, Lipkind, Prupis Petigrow, attorneys for appellant ( David B. Avigdor, on the brief). Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent ( James J. Ciancia, Assistant Attorney General, of counsel Martin L. Wheelwright, Deputy Attorney General, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. SEAVIEW DEMOLITION RENTAL CO., INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The final judgment of dismissal entered in the Tax Court on September 13, 1982 is affirmed essentially for the reasons expressed by John J. Hopkins, J.T.C., in his opinion dated August 19, 1982 and published at 4 N.J. Tax 541.