New Jersey Tax Court April 16, 1999 (Van Wingerden v. Lafayette Township)

KUSKIN, J.T.C.

This matter is before the Tax Court on remand from the Appellate Division. Van Wingerden v. Lafayette Tp., 303 N.J.Super. 614, 697 A.2d 565 (App.Div.1997). The matter was originally tried before the Hon. Maureen Dougherty J.T.C., who issued a written opinion. Van Wingerden v. Lafayette Tp., 15 N.J.Tax 475 (Tax 1996).