KETTLER REALTY v. TAX. DIV. DIR., 14 N.J. Tax 165 (1993)

KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.Submitted August 3, 1993.
Decided August 10, 1993.

Before Judges GAULKIN and ARNOLD M. STEIN.

On appeal from the Tax Court of New Jersey.

Sills, Cummis, Zuckerman, Radin, Tischman, Epstein Gross, P.A., attorneys for appellant (Robert J. Alter and Richard J. Sapinski, of counsel and on the brief).

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Robert J. Del Tufo, Attorney General, attorney; for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Carolyn Lurry Mapp, Deputy Attorney General, on the brief).

PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons set forth by Judge Lasser in his opinion of June 30, 1992, reported at 12 N.J. Tax 470 (Tax 1992).

Affirmed.