PER CURIAM.
The judgment of the Tax Court is affirmed for the reasons stated in Judge Hopkins’ reported opinion at 5 N.J.Tax 338 (Tax Ct.1983) and his unreported memorandum opinion of December 3, 1981.
BOROUGH OF WEST CALDWELL, PLAINTIFF-RESPONDENT, v. LAMM ASSOCIATES, DEFENDANT-APPELLANT
7 N.J. Tax 651
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