PER CURIAM.
The judgment of the Tax Court is affirmed essentially for the reasons set forth by Judge Kahn in his opinion reported at 7 N.J.Tax 473 (Tax Ct.1985).
STINNES INTEROIL, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT
8 N.J. Tax 336
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