Citation Codes Equivalent Citations citation codes Attorney(S) Gerald C. Neary argued the cause for plaintiffs-appellants ( Pitney, Hardin, Kipp Szuch, attorneys Gerald C. Neary, 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. EDWARD L. McMENAMY AND MARGARET McMENAMY, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. PER CURIAM. The judgment under review is affirmed substantially for the reasons expressed by Judge Hopkins in his opinion for the Tax Court of September 25, 1981, reported at 3 N.J. Tax 356 (Tax Ct. 1981).