NATHAN R. SCHNITZER,

    Plaintiff-Respondent

v.

RUDOLPH F. RINDERER, JR.,
and SANDRA RINDERER,

    Defendants-Appellants,

and

CHRISTINE R. DEHNZ, Tax
Collector of Beachwood, and
BOROUGH OF BEACHWOOD,

    Defendants-Respondents.
_________________________________

NATHAN SCHNITZER

    Plaintiff-Respondent,

v.

RUDOLPH F. RINDERER, JR.,
and SANDRA RINDERER,

    Defendants-Respondents,

and

CHRISTINE R. DEHNZ, Tax
Collector of Beachwood, and
BOROUGH OF BEACHWOOD,

    Defendants-Appellants.
__________________________________

         Argued: February 3, 1999 - Decided: February 19, 1999

        Before Judges King, Wallace and Fall.

        On appeal from the Tax Court of New Jersey, whose decision is reported at 17 N.J. Tax 136 (Tax 1998).

        Dennis M. Gonski argued the cause for appellants Rudolph F. Rinderer and Sandra Rinderer in A-3342-97T5 and respondents in A-3498-97T5 (Dollinger, Gonski, Grossman, Permut & Hirschhorn, attorneys; Mr. Gonski, on the brief).

        Erwin C. Schnitzer argued the cause for respondent Nathan Schnitzer.

        Diana L. Anderson argued the cause for respondent in A-3498-97T5 and appellant in A-3342-97T5 Christine R. Dehnz and Borough of Beachwood (Hiering, Hoffman & Gannon, attorneys; Ms. Anderson, of counsel and on the brief).

PER CURIAM

    The judgment of the Tax Court is affirmed for the reason stated by Judge Rimm in his opinion at 17 N.J. Tax 136 (Tax 1998).
    Affirmed.