BOROUGH OF ALPINE, PLAINTIFF-RESPONDENT, v. ALPINE HILLS, INC. AND CRESSKILL HILLS, INC., DEFENDANTS-APPELLANTS

PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons expressed by Judge Hopkins in his written opinion of June 25, 1980, reported at 1 N.J.Tax 136 (Tax Ct. 1980). Affirmed.