Opinion
Argued February 28, 1984.
Decided April 5, 1984.
Before Judges ANTELL, JOELSON and McELROY.
Appeal from the Tax Court.
Saul A. Wolfe argued the cause for appellant ( Skoloff Wolfe, attorneys; Saul A. Wolfe of counsel and on the brief). Steven Muhlstock argued the cause for respondent ( Melvin Gittleman, attorney; Steven Muhlstock on the brief).
We affirm the judgment of the Tax court, substantially for the reasons given by John J. Hopkins, J.T.C. in his opinion in this matter published in 4 N.J. Tax 30 (1981). We add that by reason of the stipulation entered into by plaintiff at the pretrial conference we conceive no reason for a remand.
Affirmed.