New Jersey Republicans, still celebrating their sweep of the Legislature in last month's election, are sobering up to the prospect of a $2.8 billion tax repeal movement gaining momentum among the Legislature's lame-duck Democrats.

"This is similar to the Iraqi army blowing up the oil fields before retreating from Kuwait," said Randall Corman, counsel to the Senate Republicans. "It's a scorched earth policy, no doubt about it."

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