Opinion
Submitted October 25, 1983 —
Decided December 12, 1983.
Before Judges BOTTER, PRESSLER and O'BRIEN.
On appeal from the Tax Court, reported at 5 N.J. Tax 406 (1983).
Hannoch, Weisman, Stern, Besser, Berkowitz Kinney, P.A., for appellants ( Carl G. Weisenfeld and Paul H. Brownstein, of counsel and on the brief).
Rosenblum Rosenblum, for respondent ( Edward G. Rosenblum, of counsel and on the brief).
The judgment appealed from is affirmed substantially for the reasons stated in Judge Andrew's reported opinion, 5 N.J. Tax 406 (1983).