Opinion
Submitted February 22, 1984.
Decided February 29, 1984.
Before Judges BOTTER, PRESSLER and O'BRIEN.
Appeal from the Tax Court of New Jersey.
Matthew H. Powals, City Solicitor, attorney for appellant.
No brief was filed by respondent.
The judgment appealed from is affirmed substantially for the reasons stated by Judge Rimm in his opinion reported at 5 N.J. Tax 137 (Tax Ct. 1983).