
    MOBIL OIL CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
    Superior Court of New Jersey-Appellate Division
    Argued February 11, 1992—
    Decided March 4, 1992.
    Before Judges PRESSLER, SHEBELL and D’ANNUNZIO.
    
      Sarah T. Darrow, Deputy Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General, attorney; Mary C. Jacobson, Deputy Attorney General, of counsel; Ms. Darrow, on the brief).
    
      Charles M. Costenbader argued the cause for respondent {Stryker, Tams & Dill, attorneys; Charles H. Friedrich and Mr. Costenbader, on the brief).
   PER CURIAM.

The Director, Division of Taxation, appeals from a Tax Court judgment excluding from income apportionable to New Jersey for calculation of the corporation business tax, a capital gain earned by Mobil Oil Corporation on the sale of its shares in the Belridge Oil Company. We now affirm substantially for the reasons expressed by Judge Lasser in his opinion. Mobil Oil Corporation v. Director, Division of Taxation, 11 N.J.Tax 344 (Tax Ct.1990).

Affirmed.  