PER CURIAM.
The determination under review is affirmed substantially for the reasons given by Judge Andrew in his opinion of December 19, 1983, for the Tax Court, 6 N.J.Tax 305 (Tax Ct.1983).
No cited authorities resolved to law.co cases yet.
PER CURIAM.
The determination under review is affirmed substantially for the reasons given by Judge Andrew in his opinion of December 19, 1983, for the Tax Court, 6 N.J.Tax 305 (Tax Ct.1983).