Opinion
Argued May 18, 1988.
Decided June 7, 1988.
Before Judges GAULKIN, GRUCCIO and D'ANNUNZIO.
On appeal from the Tax Court of New Jersey, which opinion is reported at 9 N.J. Tax 314 (Tax Ct. 1987).
Edward V. Murachanian argued the cause for appellant ( Hiering Hoffman, attorneys).
Michael J. Guerriero argued the cause for respondent American Telephone Telegraph Company.
Terry F. Brady argued the cause for respondent Borough of Tuckerton ( Gilmore Monahan, attorneys).
The judgment is affirmed substantially for the reasons expressed by Judge Lario in his opinion reported at 9 N.J. Tax 314 (Tax Ct. 1987).