KUSKIN, J.T.C.
Plaintiffs General Ceramics, Inc. and National Beryllia Corp. have moved for entry of an order requiring defendant Borough of Wanaque to remit to them the $12,193.20 balance of a tax appeal refund for tax years 1999 and 2000, plus statutory interest. In a letter opinion dated October 8, 2003, I denied plaintiffs' motion. This opinion amplifies and refines my letter opinion.
General Ceramics Inc. and National Beryllia Corp. are different names...
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