Citation Codes Equivalent Citations citation codes Attorney(S) Woodcock McClure, for appellant ( Joseph C. Woodcock, Jr. on the letter brief). Joseph S. Seidel, for respondent ( Joseph S. Seidel on the letter brief). Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. BOROUGH OF EDGEWATER, PLAINTIFF-APPELLANT, v. UNITED STATES LIFE REALTY CORP., DEFENDANT-RESPONDENT. PER CURIAM. The decision of the Tax Court, 2 N.J. Tax 421, is affirmed substantially for the reasons expressed in its letter opinion of March 23, 1981 granting summary judgment in favor of the defendant. Affirmed.