
    THOMAS J. CARROLL AND VALERIE CARROLL, APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted March 7, 1995
    Decided March 16, 1995.
    Before Judges PRESSLER, LANDAU and NEWMAN.
    
      Thomas J. Carroll, appellant, pro se.
    
      Deborah T. Poñtz, Attorney General of New Jersey, attorney for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Joseph Fogelson, Deputy Attorney General, on the brief).
   PER CURIAM.

We affirm substantially for the reasons expressed by Judge Lasser in his oral opinion of April 8, 1994. See also, Chin v. Director, Division of Taxation, 14 N.J.Tax 304 (Tax 1994).

Affirmed.  