Tax Court of New Jersey.Argued March 14, 1984.
Decided March 26, 1984.
Before Judges FRITZ, FURMAN and DEIGHAN.
Appeal from the Tax Court.
David W. Mills, argued the cause for appellant (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan Meanor, attorneys Susan A. Feeney and David W. Mills on the brief; Robert A. Reilert, attorney).
Maureen Adams, Deputy Atty. Gen., argued the cause for respondent (Irwin I. Kimmelman, Atty. Gen., attorney; Deborah T. Poritz, Deputy Atty. Gen., of counsel).
We affirm substantially for the reasons stated by Judge Lario in his opinion published at 5 N.J. Tax 209 (1983).