Tax Court of New Jersey.Argued March 17, 1987.
Decided March 31, 1987.
Harold A. Kuskin argued the cause for appellant (Lasser, Hochman, Marcus, Guryan Kuskin, attorneys).
William T. Yadlon argued the cause for respondent (Busch Busch, attorneys).
Before Judges GAULKIN, BAIME and ASHBEY.
PER CURIAM.
The July 1, 1986 judgment is affirmed substantially for the reasons expressed in Judge Andrew’s July 16, 1986 opinion reported at 8 N.J. Tax 454 (Tax Ct. 1986).
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