PER CURIAM.
The judgment of the Tax Court is affirmed for the reasons stated in the reported opinion of Judge Conley at 4 N.J.Tax 85 (1982).
XCEL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT
5 N.J. Tax 480
Authorities cited
No cited authorities resolved to law.co cases yet.