Opinion
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).
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).