PER CURIAM.
We affirm the judgment of the Tax Court substantially for the reasons set forth in Judge Rimm’s thorough written opinion reported at 17 N.J.Tax 354 (Tax 1998). Affirmed.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
We affirm the judgment of the Tax Court substantially for the reasons set forth in Judge Rimm’s thorough written opinion reported at 17 N.J.Tax 354 (Tax 1998). Affirmed.