Tax Court of New Jersey.Argued March 20, 1985.
Decided April 10, 1985.
Before Judges MATTHEWS and FURMAN.
On appeal from the Tax Court of New Jersey.
Joseph M. Pinto argued the cause for appellant (Joseph F. Polino, attorney).
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Ralph F. Stanzione argued the cause for respondent.
PER CURIAM.
The opinion of the Tax Court is affirmed for the reasons expressed by Judge Andrew in his comprehensive reported opinion at 7 N.J. Tax 379 (Tax Ct. 1984) dated May 22, 1984.