FRANK LICATA, APPELLANT, v. NEW JERSEY STATE BOARD OF TAX APPEALS, RESPONDENT

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered in the Supreme Court. For affirmance — -The Chancellor, Chief Justice, Trenchard, Parker, Lloyd, Heher, Perskie, Van Buskirk, Kays, Hetfield, Dear, Wells, Dill, JJ. 13. For reversal — -None.