
    SUPERMARKETS GENERAL CORPORATION, A DELAWARE CORPORATION, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION OF THE DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued October 3, 1983
    Decided October 17, 1983.
    Before Judges ARD and TRAUTWEIN.
    
      Christopher S. Finazzo argued the cause for appellant (Porzio, Bromberg & Newman, attorneys; Norman G. Sade, of counsel; Christopher S. Finazzo, on the brief).
    
      Martin L. Wheelwright, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ganda, Assistant Attorney General, of counsel; Martin L. Wheelwright, on the brief).
   PER CURIAM.

The judgment under review is affirmed substantially for the reasons expressed in the opinion of Judge Lasser reported in 4 N.J.Tax 431 (Tax Ct.1982).  