PER CURIAM.
The judgment appealed from is affirmed substantially for the reasons stated by Judge Rimm in his opinion reported at 5 N.J.Tax 137 (Tax Ct.1983).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The judgment appealed from is affirmed substantially for the reasons stated by Judge Rimm in his opinion reported at 5 N.J.Tax 137 (Tax Ct.1983).