PER CURIAM.
The final judgment entered in the Tax Court is affirmed essentially for the reasons expressed by Judge RIMM, J.T.C., in his opinion which is published at 4 N.J. Tax 550 (1982).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The final judgment entered in the Tax Court is affirmed essentially for the reasons expressed by Judge RIMM, J.T.C., in his opinion which is published at 4 N.J. Tax 550 (1982).