Tax Court of New Jersey.Submitted December 13, 1983.
Decided December 23, 1983.
Before Judges MICHELS, KING and DREIER.
Page 652
On appeal from the Tax Court of New Jersey.
Lawrence S. Berger attorney for appellant (Robert A. Bornstein on the brief).
Podvey, Sachs Catenacci, attorneys for respondent (Robert L. Podvey of counsel; Landis W. Atkinson on the brief).
PER CURIAM.
The judgment of the Tax Court is affirmed for the reasons stated in Judge Hopkins’ reported opinion at 5 N.J. Tax 338
(Tax Ct. 1983) and his unreported memorandum opinion of December 3, 1981.