
    AMERICAN HOME PRODUCTS CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
    Superior Court of New Jersey Appellate Division
    Argued February 11, 1992—
    Decided August 31, 1992.
    Before Judges PRESSLER, SHEBELL and D’ANNUNZIO.
    
      Mary R. Hamill, Deputy Attorney General, argued the cause ' for appellant (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel).
    
      Charles M. Costenbader argued the cause for respondent GStryker; Tams & Dill, attorneys; Charles H. Friedrich, on the brief).
   PER CURIAM.

The State appeals from an adverse determination by the New Jersey Tax Court. American Home Products Corp. v. Director, Div. of Taxation, 11 N.J. Tax 287 (Tax Court 1990). We now affirm substantially for the reasons expressed by Judge Crabtree in that opinion. See also Allied-Signal, Inc. v. Director, Div. of Taxation, 504 U.S. -, 112 S.Ct. 2251, 119 L.Ed.2d 533 (1992).

Affirmed. 
      
      We deferred our decision in this matter pending the determination of the United States Supreme Court in Allied-Signal. The parties in the present appeal filed supplemental briefs after the United States Supreme Court decided Allied-Signal.
      
     