
    BOROUGH OF EDGEWATER, PLAINTIFF-APPELLANT, v. UNITED STATES LIFE REALTY CORP., DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted December 23, 1981
    Decided January 12, 1982.
    Before Judges FRITZ and TRAUTWEIN.
    
      Woodcock & McClure, for appellant (Joseph C. Woodcock, Jr. on the letter brief).
    
      Joseph S. Seidel, for respondent (Joseph S. Seidel on the letter brief).
   PER CURIAM.

The decision of the Tax Court, 2 N.J.Tax 421, is affirmed substantially for the reasons expressed in its letter opinion of March 23, 1981 granting summary judgment in favor of the defendant.

Affirmed.  