Opinion
Argued March 17, 1987.
Decided March 31, 1987.
Harold A. Kuskin argued the cause for appellant ( Lasser, Hochman, Marcus, Guryan Kuskin, attorneys).
William T. Yadlon argued the cause for respondent ( Busch Busch, attorneys).
Before Judges GAULKIN, BAIME and ASHBEY.
The July 1, 1986 judgment is affirmed substantially for the reasons expressed in Judge Andrew's July 16, 1986 opinion reported at 8 N.J. Tax 454 (Tax Ct. 1986).