PER CURIAM.
We affirm substantially for the reasons expressed by Judge Kuskin in the opinion of the Tax Court reported at 17 N.J. Tax 80 (1997). Affirmed.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
We affirm substantially for the reasons expressed by Judge Kuskin in the opinion of the Tax Court reported at 17 N.J. Tax 80 (1997). Affirmed.