Opinion
Argued September 14, 1982.
Decided September 23, 1982.
Appeal from the Tax Court of New Jersey.
Saul A. Wolfe argued the cause for the appellant ( Skoloff Wolfe, attorneys).
Harry Haushalter, Deputy Attorney General; argued the cause for the respondent ( Irwin I. Kimmelman, Attorney General of New Jersey; Andrea M. Silkowitz, Deputy Attorney General, of counsel).
Before Judges MICHELS, PRESSLER and TRAUTWEIN.
The judgment of the Tax Court, from which plaintiff the City of Atlantic City appeals, is affirmed substantially for the reasons stated by Judge Rimm in his published opinion, 2 N.J. Tax 30 (1980).