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KETTLER REALTY CORP. v. TAX. DIV. DIR.

14 N.J. Tax 165 (1993)

KETTLER REALTY CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided August 10, 1993.

Attorney(s) appearing for the Case

Sills, Cummis, Zuckerman, Radin, Tischman, Epstein & Gross, P.A., attorneys for appellant (Robert J. Alter and Richard J. Sapinski, of counsel and on the brief).

Robert J. Del Tufo, Attorney General, attorney; for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Carolyn Lurry Mapp, Deputy Attorney General, on the brief).

Before Judges GAULKIN and ARNOLD M. STEIN.

PER CURIAM.

The judgment of the Tax Court is affirmed substantially for the reasons set forth by Judge Lasser in his opinion of June 30, 1992, reported at 12 N.J.Tax 470 (Tax 1992).

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