Tax Court of New Jersey.Submitted April 17, 1985.
Decided July 31, 1985.
Before Judges FRITZ, GAULKIN and LONG.
Page 668
On appeal from Tax Court of New Jersey.
Huff, Moran Balint, attorneys for appellant (William C. Moran, Jr., of counsel and on the brief).
Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent (James J. Ciancia, Assistant Attorney General, of counsel; Harry Haushalter, Deputy Attorney General, on the brief).
PER CURIAM.
We affirm, substantially for the reasons set forth by Judge Andrew in his opinion in the Tax Court, 6 N.J. Tax 501 (Tax Ct. 1984).
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