PER CURIAM.
The judgment of the Tax Court, 3 N.J.Tax. 133, herein appealed from is affirmed substantially for the reasons set forth by Judge Andrew in his reported opinion.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The judgment of the Tax Court, 3 N.J.Tax. 133, herein appealed from is affirmed substantially for the reasons set forth by Judge Andrew in his reported opinion.