Opinion
Submitted April 17, 1985.
Decided July 31, 1985.
Before Judges FRITZ, GAULKIN and LONG.
On appeal from Tax Court of New Jersey.
Huff, Moran Balint, attorneys for appellant ( William C. Moran, Jr., of counsel and on the brief).
Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent ( James J. Ciancia, Assistant Attorney General, of counsel; Harry Haushalter, Deputy Attorney General, on the brief).
We affirm, substantially for the reasons set forth by Judge Andrew in his opinion in the Tax Court, 6 N.J. Tax 501 (Tax Ct. 1984).