PER CURIAM.
The July 1, 1986 judgment is affirmed substantially for the reasons expressed in Judge Andrew’s July 16, 1986 opinion reported at 8 N.J.Tax 454 (Tax Ct.1986).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The July 1, 1986 judgment is affirmed substantially for the reasons expressed in Judge Andrew’s July 16, 1986 opinion reported at 8 N.J.Tax 454 (Tax Ct.1986).