EDGEWATER v. UNITED STATES LIFE REALTY CORP., 4 N.J. Tax 531 (1982)

BOROUGH OF EDGEWATER, PLAINTIFF-APPELLANT, v. UNITED STATES LIFE REALTY CORP., DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.Submitted December 23, 1981.
Decided January 12, 1982.

Appeal from the Tax Court of New Jersey.

Woodcock McClure, for appellant (Joseph C. Woodcock, Jr.
on the letter brief).

Joseph S. Seidel, for respondent (Joseph S. Seidel on the letter brief).

Before Judges FRITZ and TRAUTWEIN.

PER CURIAM.

The decision of the Tax Court, 2 N.J. Tax 421, is affirmed substantially for the reasons expressed in its letter opinion of March 23, 1981 granting summary judgment in favor of the defendant.

Affirmed.

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