PER CURIAM.
The judgment presented for review is affirmed substantially for the reasons stated by Judge Andrew for the Tax Court which is published at 10 N.J. Tax 273 (Tax Ct.1988).
ROBERT R. BALDWIN AND CAROL A. BALDWIN, PLAINTIFFS-RESPONDENTS, v. NEW JERSEY DIVISION OF TAXATION, DEFENDANT-APPELLANT
237 N.J. Super. 327
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