Citation Codes Equivalent Citations citation codes Attorney(S) Josiah E. Dubois, Jr. argued the cause for plaintiffs-appellants ( Dubois, Sheehan, Hamilton Dubois, attorneys Josiah E. Dubois, Jr. 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. JOSIAH E. DUBOIS, JR. AND DOROTHY F. DUBOIS, HIS WIFE, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment under review is affirmed substantially for the reasons expressed by Judge Lario in his opinion for the Tax Court of December 18, 1981, reported at 4 N.J. Tax 11 (Tax Ct. 1981).