
    CHEMICAL REALTY CORPORATION, PLAINTIFF-RESPONDENT-CROSS-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted May 14, 1984
    Decided May 21, 1984.
    Before Judges ARD, MORTON I. GREENBERG and TRAUTWEIN.
    
      
      Irwin I. Kimmelman, Attorney General, attorney for appellant-cross-respondent {James J. Ciancia, Assistant Attorney General, of counsel; Martin L. Wheelwright, Deputy Attorney General, on the brief).
    
      Pitney, Hardin, Kipp & Szuch, attorneys for respondent-cross-appellant {Gerald C. Neary and Stuart M. Feinblatt, on the brief).
   PER CURIAM.

The judgment entered on May 27, 1983 is affirmed substantially for the reasons expressed in Judge Andrew’s comprehensive opinion reported at 5 N.J.Tax 581 (Tax Ct.1983).  