Tax Court of New Jersey.Argued October 3, 1983.
Decided October 17, 1983.
Appeal from the Tax Court.
Before Judges ARD and TRAUTWEIN.
Christopher S. Finazzo argued the cause for appellant (Porzio, Bromberg Newman, attorneys; Norman G. Sade, of counsel; Christopher S. Finazzo, on the brief).
Martin L. Wheelwright, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright, on the brief).
PER CURIAM.
The judgment under review is affirmed substantially for the reasons expressed in the opinion of Judge Lasser reported in 4 N.J. Tax 431 (Tax Ct. 1982).
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