Supreme Court of New Jersey December 28, 1983 (McMenamy v. Director, Division of Taxation)

PER CURIAM.

The judgment of the Appellate Division is affirmed, substantially for the reasons expressed in the opinion of the Tax Court, reported at 3 N.J.Tax 356 (Tax Ct.1981).

For affirmance — Chief Justice WILENTZ and Justices CLIFFORD, HANDLER, POLLOCK and O’HERN — 5.

For reversal — None.