Opinion
Argued March 6, 1979. Remanded April 5, 1979. Submitted After Remand May 2, 1980.
Decided May 21, 1980.
On appeal from the Tax Court whose opinion is reported at 1 N.J. Tax 270 (Tax Ct. 1980).
Rosenblum Rosenblum, attorneys for petitioner-appellant.
Norris, McLaughlin Marcus, attorneys for respondent-cross-appellant.
Before Judges ARD and ANTELL.
We have received from the Judge of the Tax Court, 1 N.J. Tax. 270, on our remand of this matter, 167 N.J. Super. 564, 401 A.2d 549, explicit and detailed findings of fact, all of which might reasonably have been reached on sufficient credible evidence in the whole record. He has also set forth his soundly reasoned conclusions of law.
We affirm substantially for the reasons there expressed.