Opinion
Argued February 18, 1980.
Decided March 4, 1981.
On appeal from the Tax Court of New Jersey, whose opinion is reported at 1 N.J. Tax 136 (Tax Ct. (1980)).
Allan H. Klinger argued the cause for appellants ( Edith Klinger on the brief).
James P. Logan argued the cause for respondent ( Schneider, Schneider Balt, attorneys; C. Conrad Schneider of counsel and on the brief).
Before Judges MICHELS and KOLE.
The judgment of the Tax Court is affirmed substantially for the reasons expressed by Judge Hopkins in his written opinion of June 25, 1980, reported at 1 N.J. Tax 136 (Tax Ct. 1980).
Affirmed.