Tax Court of New Jersey.Submitted November 28, 1983.
Decided December 13, 1983.
Before Judges ARD and MORTON I. GREENBERG.
Page 254
Appeal from the Tax Court of New Jersey.
Bloom, Convery Kopf, attorneys for appellant (Kenith D. Bloom, on the brief).
Huckin Huckin Avignone, attorneys for respondent (James I. Avignone, on the brief).
Irwin I. Kimmelman, Attorney General of New Jersey, attorney for amicus curiae, Bergen County Board of Taxation (James J. Ciancia, Assistant Attorney General, of counsel; and Harry Haushalter, Deputy Attorney General, on the brief).
PER CURIAM.
The judgment under review is affirmed substantially for the reasons expressed in Judge Conley’s written opinion decided September 24, 1982, reported at 4 N.J. Tax 625 (Tax Ct. 1982).
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