Tax Court of New Jersey.Argued November 28, 1983.
Decided December 9, 1983.
Appeal from the Tax Court.
Before Judges BISCHOFF, PETRELLA and BRODY.
Daniel E. Horgan argued the cause for appellants (Waters, McPherson, McNeill, attorneys).
Thomas F. Bullock argued the cause for respondent.
PER CURIAM.
The final judgment entered in the Tax Court is affirmed essentially for the reasons expressed by Judge RIMM, J.T.C., in his opinion which is published at 4 N.J. Tax 550 (1982).