PER CURIAM.
We affirm substantially for the reasons stated by Judge Andrew in his opinion for the Tax Court of August 4, 1981, reported at 3 N.J.Tax 105, 437 A.2d 353 (Tax Ct.1981).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
We affirm substantially for the reasons stated by Judge Andrew in his opinion for the Tax Court of August 4, 1981, reported at 3 N.J.Tax 105, 437 A.2d 353 (Tax Ct.1981).