PER CURIAM.
The opinion of the Tax Court is affirmed for the reasons expressed by Judge Andrew in his comprehensive reported opinion at 7 N.J.Tax 379 (Tax Ct.1984) dated May 22, 1984.
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The opinion of the Tax Court is affirmed for the reasons expressed by Judge Andrew in his comprehensive reported opinion at 7 N.J.Tax 379 (Tax Ct.1984) dated May 22, 1984.