New Jersey Superior Court Appellate Division October 6, 1982 (Fedders Financial Corp. v. Director, Division of Taxation)

PER CURIAM.

All of the findings of fact appearing in the written opinion of the judge of the tax court, 3 N.J.Tax 576 (Tax Ct.1981), including those which were derived by inference from the stipulation of facts and documentary exhibits as well as those here challenged on appeal as matters of law and thus said to be beyond *445the determination of the trial judge as a matter of fact, might