EDWARD L. v. DIRECTOR, DIVISION OF TAXATION

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).