PER CURIAM.
We affirm substantially for the reasons expressed by Judge Lasser in his oral opinion of April 8, 1994. See also, Chin v. Director, Division of Taxation, 14 N.J.Tax 304 (Tax 1994). Affirmed.
THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT
15 N.J. Tax 177
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