PER CURIAM.
We affirm, substantially for the reasons set forth by Judge Andrew in his opinion in the Tax Court, 6 N.J.Tax 501 (Tax Ct.1984).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
We affirm, substantially for the reasons set forth by Judge Andrew in his opinion in the Tax Court, 6 N.J.Tax 501 (Tax Ct.1984).