APPLESTEIN v. TAXATION DIV. DIRECTOR, 6 N.J. Tax 347 (1984)

SCOTT APPLESTEIN, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.Argued February 23, 1984.
Decided March 30, 1984.

Before Judges FURMAN and DEIGHAN.

Page 348

Appeal from Tax Court.

Edward M. Bernstein argued the cause for appellant (Levy, Levy Albert, attorneys).

Mary R. Hamill, Deputy Atty. Gen., argued the cause for respondent (Irwin I. Kimmelman, Atty. Gen. of N.J., attorney James J. Ciancia, Asst. Atty. Gen., of counsel).

PER CURIAM.

We affirm substantially for the reasons stated by Judge Conley in his opinion reported at 5 N.J. Tax 73 (1982).