Opinion
Submitted May 24, 2000.
Decided June 22, 2000.
On appeal from the Tax Court of New Jersey, whose opinion is reported at 17 N.J.Tax 354 (Tax 1998).
Before Judges KING, CARCHMAN and LEFELT.
George K. Miller, Jr., attorney for appellant ( Daniel J. Gallagher, on the brief).
Skoloff Wolfe, attorneys for respondent ( Saul A. Wolfe, of counsel; Mr. Wolfe and Garry Roettger, on the brief).
We affirm the judgment of the Tax Court substantially for the reasons set forth in Judge Rimm's thorough written opinion reported at 17 N.J.Tax 354 (Tax 1998).
Affirmed.