PER CURIAM.
The judgment of the Tax Court is affirmed substantially for the reasons set forth by Judge Lasser in his opinion of June 30, 1992, reported at 12 N.J.Tax 470 (Tax 1992). Affirmed.
KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
14 N.J. Tax 165
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