Citation Codes Equivalent Citations citation codes Attorney(S) Edward A. Zunz, Jr. argued the cause for plaintiffs-appellants ( Riker, Danzig, Scherer Hyland, attorneys Edward A. Zunz, Jr. of counsel J. Ferd Convery, III, on the initial reply briefs). Mary R. Hamill, Deputy Attorney General, argued the cause for defendant-respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney James J. Ciancia, Assistant Attorney General, of counsel Mary R. Hamill, on the brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. STANLEY C. SMOYER AND BARBARA B. SMOYER, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax Court of January 8, 1982, reported at 4 N.J. Tax 42 (Tax Ct. 1982).