
    METPATH, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued March 21, 1983
    Decided April 19, 1983.
    Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
    
      Adrian M. Foley, Jr. argued the cause for plaintiff-appellant (Connell, Foley & Geiser, attorneys; Adrian M. Foley, Jr., of counsel; Thomas S. Cosma, on the briefs).
    
      Harley A. Williams, Deputy Attorney General, argued the cause for defendant-respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ganda, Assistant Attorney General, of counsel; Harley A. Williams, on the brief).
   PER CURIAM.

The judgment under review is affirmed substantially for the reasons expressed by Judge Lasser in his opinion for the Tax Court of April 8, 1982, reported at 4 N.J.Tax 277 (Tax Ct.1982).  