PER CURIAM.
The judgment entered on May 27, 1983 is affirmed substantially for the reasons expressed in Judge Andrew’s comprehensive opinion reported at 5 N.J.Tax 581 (Tax Ct.1983).
CHEMICAL REALTY CORPORATION, PLAINTIFF-RESPONDENT-CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS-RESPONDENT
6 N.J. Tax 448
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