Opinion
Argued January 11, 1982 —
Decided January 26, 1982.
Before Judges MILMED, JOELSON and GAULKIN.
On appeal from the Tax Court of New Jersey whose opinion is reported at 178 N.J. Super. 98, 2 N.J. Tax 223 (1981).
Harold Ritvo argued the cause for defendant-appellant ( Gruen Ritvo, attorneys; Harold Ritvo on the brief).
George W. Parsons, Jr., argued the cause for plaintiff-respondent ( Cole, Geaney, Yamner Byrne, attorneys; Michael J. Sweeney on the brief).
The judgment under review is affirmed substantially for the reasons expressed by Judge Evers in his opinion for the Tax Court appearing at 178 N.J. Super. 98, 2 N.J. Tax 223 (1981).