
    TINA M. GUZZARDI ESTATE, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued October 9, 1996
    Decided October 23, 1996.
    Before Judges LONG, SKILLMAN and CUFF.
    
      Gary W. Calvin, argued the cause for appellant (Mccary & Calvin, attorneys; Mr. Calvin, on the brief).
    
      Patrick DeAlmeida, Deputy Attorney General, argued the cause for respondent (Peter Vemiero, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. DeAlmeida, on the brief).
   PER CURIAM.

Plaintiff appeals from a final judgment of the Tax Court affirming the Director of the Division of Taxation’s assessment of its gross income tax for 1988. We affirm substantially for the reasons expressed in Judge Hamill’s well reasoned decision reported at 15 N.J.Tax 395 (Tax Ct.1995).  