
    SEAVIEW DEMOLITION & RENTAL CO., INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted January 17, 1984
    Decided January 25, 1984.
    Before Judges BISCHOFF, PETRELLA and BRODY.
    
      Lampf, Lipkind, Prupis & Petigrow, attorneys for appellant (David B. Avigdor, on the brief).
    
      
      Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent (James J. Cianeia, Assistant Attorney General, of counsel; Martin L. Wheelwright, Deputy Attorney General, on the brief).
   PER CURIAM.

The final judgment of dismissal entered in the Tax Court on September 13, 1982 is affirmed essentially for the reasons expressed by John J. Hopkins, J.T.C., in his opinion dated August 19, 1982 and published at 4 N.J.Tax 541.  