
    TAMTON ENTERPRISES, INC., PLAINTIFF-APPELLANT, v. TAXATION DIVISION DIRECTOR, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued March 14, 1984
    Decided March 26, 1984.
    Before Judges FRITZ, FURMAN and DEIGHAN.
    
      David W. Mills, argued the cause for appellant (Lowenstein, Sandler, Brochin, Kohl, Fisher, Boylan & Meanor, attorneys; Susan A. Feeney and David W. Mills on the brief; Robert A. Reilert, attorney).
    
      Maureen Adams, Deputy Atty. Gen., argued the cause for respondent (Irwin I. Kimmelman, Atty. Gen., attorney; Deborah T. Poritz, Deputy Atty. Gen., of counsel).
   PER CURIAM.

We affirm substantially for the reasons stated by Judge Lario in his opinion published at 5 N.J.Tax 209 (1983).  